Gawar Foundation (AY: 2024)
Case No: ITA No. 4512/Del/2024
Court: INCOME TAX APPELLATE TRIBUNAL, 'B' BENCH, DELHI
Date: 2/21/2025
Parties Involved
appellantGawar Foundation
respondentCIT (Exemption)
Facts Summary
The appellant, Gawar Foundation, a charitable trust incorporated on 27.08.2014 and registered under Section 12AA of the Act on 02.05.2019, submitted Form 10A on 24.09.2021 seeking provisional registration under Section 80G(5). Provisional approval was granted on the same date. Subsequently, the appellant submitted Form 10AB on 23.03.2024 seeking regular approval under Section 80G(5)(iii), but inadvertently selected the wrong section code (80G(5)(ii)). A show cause notice was issued on 12.07.2024…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the CIT(E) erred in rejecting the appellant's application for regular approval under Section 80G(5)(iii) due to a technical error in selecting the wrong section code.
Precedents Relied Upon
2 precedents cited in this judgement.