Navajivan Gramvikas Pratishthan vs. Income Tax Officer, Exemption Ward

Parties Involved

Facts Summary

The assessee had filed an application in Form 10AB for approval under section 80G(5) of the Income-tax Act, 1961 on 29/09/2025. The Ld. CIT(E) rejected the application, holding that the assessee had not furnished a copy of the Regular Approval in Form 10AC under section 80G(5)(vi) read with clause (i) or clause (iii) of the first proviso to sub-section (5) of Section 80G of the Act. Instead, it had submitted a copy of Provisional Approval under section 80G(5)(vi) read with clause (iv) of the first proviso to sub-section (5) of section 80G. The assessee appealed against the order of the Ld. CIT(E).…

Legal Issues

• 1. Whether the Ld. CIT(E) erred in rejecting the application for approval under section 80G(5) of the Income-tax Act, 1961 on technical grounds?
• 2. Whether the Ld. CIT(E) failed to provide an opportunity to the assessee to rectify the procedural defect?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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