{"id":52546,"date":"2025-04-05T10:22:38","date_gmt":"2025-04-05T04:52:38","guid":{"rendered":"https:\/\/itatonline.org\/digest\/help-for-children-in-need-foundation-v-cit-e-2024116-itr-83-sn-pune-trib\/"},"modified":"2025-04-05T10:22:38","modified_gmt":"2025-04-05T04:52:38","slug":"help-for-children-in-need-foundation-v-cit-e-2024116-itr-83-sn-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/help-for-children-in-need-foundation-v-cit-e-2024116-itr-83-sn-pune-trib\/","title":{"rendered":"Help for Children in Need Foundation v. CIT (E) (2024)116 ITR 83 (SN) (Pune) (Trib)"},"content":{"rendered":"<p>Tribunal held that according to Central Board of Direct Taxes Circular No. 7 of 2024, dated April 25, 2024(2024)463 ITR 14 (St)\u00a0 in the matter of filing of the assessee\u2019s application the issue of mentioning of the wrong section code is a common and frequent error. The issue is\u00a0 remanded to the Commissioner (E) to consider the assessee\u2019s application under the proper section code for grant of approval in accordance with law after providing reasonable opportunity of hearing to the assessee.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80G : Donation-Mentioning wrong section code-Error typographical and inadvertent-Remanded to Commissioner (E) to treat application under  proper section code-Circular No.\u20027 Of 2024, Dated 25-4-2024  (2024) 463 ITR 14(St). [S.80G(5), Form No 10B].<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-52546","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dFw","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52546","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=52546"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52546\/revisions"}],"predecessor-version":[{"id":52547,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52546\/revisions\/52547"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52546"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52546"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52546"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}