Senior Citizen Council Gandhinagar. v. DCIT (2025) 213 ITD 16 (Ahd) (Trib.)

S. 80G: Donation-Bona fide error-Selecting sub-clause (iv) instead of sub-clause (ii)-Matter was remanded to the CIT(E) to grant approval. [S.10(23C), 11, 12, 80G(5)(iv)(B), Form 10AB]

Assessee-trust, while submitting an application for approval under section 80G in Form 10AB, made a bona fide error of selecting sub-clause (iv) instead of sub-clause (ii) of the proviso to section 80G(5). On appeal, the  Tribunal remitted back to CIT(E)  to consider the application under clause (ii) and thereafter grant approval accordingly, if the assessee was otherwise found eligible.

Leave a Reply

Your email address will not be published. Required fields are marked *

*