{"id":56258,"date":"2025-08-22T11:07:11","date_gmt":"2025-08-22T05:37:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/subharma-charitable-trust-v-cit-e-2025-212-itd-44-mum-trib\/"},"modified":"2025-08-22T11:07:11","modified_gmt":"2025-08-22T05:37:11","slug":"subharma-charitable-trust-v-cit-e-2025-212-itd-44-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/subharma-charitable-trust-v-cit-e-2025-212-itd-44-mum-trib\/","title":{"rendered":"Subharma Charitable Trust. v. CIT (E) (2025) 212 ITD 44 (Mum) (Trib.)"},"content":{"rendered":"<p>Assessee-trust was provisionally approved under section 80G. It filed an application for approval under clause (ii) of first proviso to section 80G(5). Commissioner (E) rejected said application on ground that assessee was required to file application under clause (iii) of first proviso to section 80G(5). On appeal the Tribunal held that\u00a0\u00a0 since error committed by assessee was merely inadvertent and clerical, matter\u00a0 hence the matter is\u00a0 remanded to Commissioner (E) to grant an opportunity to assessee to file revised application under clause (iii) of first proviso to section 80G(5).(AY. 2025-26)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80G : Donation-Provisionally approved-Inadvertent and clerical error-Matter remanded to Commissioner (E) to grant an opportunity to assessee to file revised application under clause (iii) of first proviso to section 80G(5). [S.80G(5)] <\/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-56258","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eDo","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56258","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=56258"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56258\/revisions"}],"predecessor-version":[{"id":56259,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56258\/revisions\/56259"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56258"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56258"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56258"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}