AKHIL ANJANA KELAVANI MANDAL ,GANDHINAGAR V. THE CIT(EXEMPTION), AHMEDABAD

ITA 363/AHD/2025

AI Insights

The case involves Akhil Anjana Kelavani Mandal, the appellant, who appealed against the decision of the CIT (Exemption), Ahmedabad, which had rejected their application for approval under section 80G(5) of the Income Tax Act due to a clerical error in the application form. The Tribunal acknowledged the confusion caused by recent amendments to section 80G and recognized the clerical error as a minor issue that did not warrant rejection of the application. The Tribunal's decision emphasizes the need for the CIT (Exemption) to consider the substance of the application over procedural inaccuracies, provided the intent is clear.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 776780 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-09-2025
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 17-02-2025
• Laws Referred To: Income Tax Act, 1961
• Court: TRIBUNAL
• Department Lawyers: RIGNESH DAS
• Assessee Lawyers: MEHUL K. PATEL
• Keywords: Set aside
• Section: 80G

Judgement Text

" आयकर अपीलीय अिधकरण, अहमदाबाद \u0011ायपीठ “सी“, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD \u0015ी संजय गग\u001a, \u0011ाियक सद\u001b एवं \u0015ीमित अ पूण\u001a गु\"ा, लेखा सद\u001b क े सम&। ] ] Before Shri Sanjay Garg, Judicial Member And Smt. Annapurna Gupta, Accountant Member आयकर अपील सं /ITA No.363/Ahd/2025 िनधा \u000fरण वष\u000f /Assessment Year : N.A. Akhil Anjana Kelavani Mandal Sector No.7/C, Opp. ST Bus Depot Gandhinagar – 382 007 बनाम/ v/s. The CIT (Exemption) Ahmedabad – 380 015 \u0013थायी लेखा सं./PAN: AAATA 7402 J (अपीलाथ)/ Appellant) (*+ यथ)/ Respondent) Assessee by : Shri Mehul K. Patel, AR Revenue by : Shri Rignesh Das, CIT-DR सुनवाई की तारीख/Date of Hearing : 08/09/2025 घोषणा की तारीख /Date of Pronouncement: 15/09/2025 आदेश/O R D E R Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter referred to as ‘CIT(E)’] dated 20/08/2024, rejecting the application for approval u/s. 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. There is a delay of 109 days in filing the present appeal. An affidavit of Trustee of the appellant has been filed for condonation of delay. Printed from counselvise.com ITA No.363/Ahd/2025 Akhil Anjana Kelavani Mandal vs. The CIT(E) 2 Considering the averments made in the affidavit, the delay in filing the appeal is hereby condoned. 3. At the outset, it has been brought to our knowledge that the ld. CIT(E) has rejected the application of the assessee due to technical/clerical error in mentioning/marking the relevant clause/code in the application form. The Ld. Counsel for the assessee has stated that the assessee has inadvertently chosen clause (iv) of section 80G(5) instead of clause (ii) to section 80G(5) of the Act. 4. It is pertinent to mention here that due to several recent amendments in the relevant provisions of the section 80G of the Income Tax Act, a confusion relating to the various clauses of the relevant sections and prescribed forms have occurred not only amongst the assessees but also amongst professionals/tax practitioners as well as the income tax authorities. Even the CBDT has also issued clarificatory circulars. Due to the complexity of the provisions, if an inadvertent mistake had occurred in the application from furnished by the assessee, while selecting the relevant code/column in the prescribed application form, but at the same time, the said mistake was apparent from the contents of the application and it was apparent that the said application has been made by the assessee for approval under such other relevant provisions of section 80G of the Act, the Ld. CIT(E), in our view, was not justified in rejecting such application. In view of this, the impugned order of the CIT(E) in the captioned appeal is set aside. It is directed that the application pertaining to the approval u/s. 80G(5) of the Act will be read and treated to have been moved under clause (ii) of first proviso to sub-section (5) of section 80G of the Income Tax Act, irrespective of the fact that the assessee has mentioned any other clause inadvertently in the said application forms. Printed from counselvise.com ITA No.363/Ahd/2025 Akhil Anjana Kelavani Mandal vs. The CIT(E) 3 The ld. CIT(E) will consider and decide the said application in accordance of law within a period of 90 days from the date of receipt of copy of this order. 5. With the above observations, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the Open Court on 15/09/2025. Sd/- Sd/- ( Smt. Annapurna Gupta ) Accountant Member ( Sanjay Garg) Judicial Member अहमदाबाद/Ahmedabad, िदनांक/Dated 15/09/2025 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS आदेश की #ितिलिप अ$ेिषत/Copy of the Order forwarded to : 1. अपीलाथ% / The Appellant 2. #&थ% / The Respondent. 3. संबंिधत आयकर आयु' / Concerned CIT 4. आयकर आयु' ) अपील ( / The CIT(E)- Ahmedabad 5. िवभागीय #ितिनिध , अिधकरण अपीलीय आयकर , अहमदाबाद/DR,ITAT, Ahmedabad. 6. गाड\u000f फाईल / Guard file. आदेशानुसार/ BY ORDER, स&ािपत #ित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT, Ahmedabad 1. Date of dictation (dictation pad is attached with file) : 8.9.2025 2. Date on which the typed draft is placed before the Dictating Member. : 8.9.2025 3. Date on which the approved draft comes to the Sr.P.S./P.S : 4. Date on which the fair order is placed before the Dictating Member for pronouncement. : 5. Date on which fair order placed before Other Member : 6. Date on which the fair order comes back to the Sr.P.S./P.S. : 15.9.25 7. Date on which the file goes to the Bench Clerk. : 15.9.25 8. Date on which the file goes to the Head Clerk. : 9. The date on which the file goes to the Assistant Registrar for signature on the order. : 10. Date of Despatch of the Order : Printed from counselvise.com ITA No.363/Ahd/2025 Akhil Anjana Kelavani Mandal vs. The CIT(E) 4 Printed from counselvise.com "