{"id":63314,"date":"2026-07-31T16:37:01","date_gmt":"2026-07-31T11:07:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/society-for-technology-business-incubator-v-cit-2025-127-itr-719-chd-trib\/"},"modified":"2026-07-31T16:37:01","modified_gmt":"2026-07-31T11:07:01","slug":"society-for-technology-business-incubator-v-cit-2025-127-itr-719-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/society-for-technology-business-incubator-v-cit-2025-127-itr-719-chd-trib\/","title":{"rendered":"Society for Technology Business Incubator v. CIT (2025) 127 ITR 719 (Chd.)(Trib.)"},"content":{"rendered":"<p style=\"margin: 0in;margin-bottom: .0001pt;text-align: justify;line-height: 150%\"><span lang=\"EN-IN\" style=\"font-family: &#039;Verdana&#039;,sans-serif\">The assessee, an existing charitable institution registered under section 12AA, applied for approval under section 80G in Form No. 10AB by mistakenly referring to the clause applicable to newly established institutions. The Tribunal held that the assessee fulfilled all the substantive conditions for grant of approval and that the application had been filed within the extended time prescribed by the CBDT. A mere reference to the wrong clause could not defeat the substantive benefit. The Commissioner (Exemptions) was directed to treat the application as one filed under the appropriate clause applicable to existing institutions and grant regular registration under section 80G. <strong><span style=\"font-family: &#039;Verdana&#039;,sans-serif\">(AY. 2024-25).<\/span><\/strong><b><\/b><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80G : Donation-Charitable institution-Registration-Application filed under wrong clause-Technical error not fatal-Registration directed.[S. 12AA, 80G(5)(vi)]<\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-63314","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gtc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63314","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=63314"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63314\/revisions"}],"predecessor-version":[{"id":63315,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63314\/revisions\/63315"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=63314"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=63314"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=63314"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}