Sunanda Medical Institute Vs. CIT(Exemption)
Case No: I.T.A. No.7483/Mum/2025
Court: Income Tax Appellate Tribunal, 'G' Bench, Mumbai
Date: 1/29/2026
Parties Involved
appellantSunanda Medical Institute
respondentCIT(Exemption)
Facts Summary
The assessee, Sunanda Medical Institute, filed an application in Form 10AB for approval under section 80G(5) of the Income Tax Act, 1961. The Commissioner of Income Tax (Exemption) rejected the application on the ground that the incorrect clause of section 80G(5) was selected while filing the application. The assessee argued that the mistake was a bona fide clerical error and should not have been a ground for outright rejection without considering the substantive compliance and eligibility of th…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the CIT(E) erred in rejecting the assessee's application in Form 10AB for approval under section 80G(5) merely on the ground of selecting an incorrect clause.
- 2. Whether the CIT(E) failed to appreciate that the incorrect selection of clause was a clerical mistake and ought not to have been a ground for rejection.
1 more legal issue analysed in this judgement.
Precedents Relied Upon
3 precedents cited in this judgement.