Shree Shyam Prem Mondal Vs. PCIT (Exemption)-Kolkata

Parties Involved

Facts Summary

The assessee, Shree Shyam Prem Mondal, filed an application for approval under section 12A(1)(ac)(vi)(B) of the Act in Form no. 10AB. The application was rejected by the Commissioner of Income Tax (Exemption)-Kolkata on the grounds that the section did not meet the eligible criteria. The assessee then filed a revised application under section 12A(1)(ac)(iii) of the Act, claiming that the initial application contained a typographical error. The assessee sought the case to be remitted back to the Commissioner for considering the revised application. The Departmental Representative did not raise any objections.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Exemption)-Kolkata erred in rejecting the assessee's application merely on the ground of a typographical error.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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