EMERGENCY CHARITABLE TRUST,BASANT VIHAR V. CIT EXEMPTION, GWALIOR

ITA 184/AGR/2025

AI Insights

The case involves the Emergency Charitable Trust, which appealed against the decision of the Commissioner of Income-tax (Exemption), Bhopal, who had rejected the trust's application for registration under section 12AB of the Income Tax Act. The rejection was based on the incorrect mention of the section in the application. The tribunal found that such a clerical error should not be a ground for rejection and restored the matter to the CIT (Exemption) for a fresh decision, allowing the correction of the error.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 713191 (ITAT-AGRA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: SUKESH KUMAR JAIN
• Assessee Lawyers: ALOK DHINGRA
• Keywords: Charitable institution

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No. 184/Agr/2025 Assessment Year: 2025-26 Emergency Charitable Trust, 18-B, Basant Vihar, Gwalior. Vs. CIT (Exemption), Bhopal. PAN : AABTE1300Q (Appellant) (Respondent) ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER: This appeal has been preferred by assessee against the impugned order dated 27.03.2025 passed on Application No. CIT EXEMPTION BHOPAL/2024-25/12AA/11630 by the Ld. Commissioner of Income-tax (Exemption), Bhopal whereby Ld. CIT(E) has rejected assessee’s application for grant of registration u/s. 12AB of the Act. 2. Perused the records and heard ld. AR of the assessee and learned departmental representative. 3. Learned representative for the assessee has submitted that the ld. CIT(E) has rejected assessee’s application for the registration of the trust Assessee by Sh. Alok Dhingra, Advocate Department by Sh. Sukesh Kumar Jain, CIT/DR Date of hearing 17.07.2025 Date of pronouncement 30.07.2025 Printed from counselvise.com ITA No.184/Agr/2025 2 | P a g e merely on the ground that incorrect section 12A(1)(ac)(vi) B of the Act was reflected as against the correct section 12A(1)(ac)(iii) of the Act. The learned AR has further submitted that though the application in physical form was submitted before the ld. CIT(E), but for no avail. Prayed to allow the appeal. 4. Learned DR has submitted that in the digital filing, it was not possible for the learned CIT(E) to suo moto correct the section. Hence, the appellant should have filed a fresh application as advised by ld. CIT(E) digitally. Prayed to dismiss the appeal. 5. To counter the arguments of Ld. DR, learned AR has submitted that assessee’s request of rectifying the inadvertent error of mention of incorrect section was declined by Ld. CIT(E). Ld. AR has further submitted that he has though already digitally applied for the same, but the assessee will get the order prospectively. If the ld. CIT(E) does not pass the order on the basis of the earliest application, it will cause irreparable loss to the assessee. 6. It is settled law that a mistake in mentioning the correct position of law cannot be a ground for the rejection of an application. We are of the definite view that the ld. CIT(E) should have permitted the assessee to make mention of the correct section in the originally moved application as the rightful claim of the litigant cannot be denied due to a Printed from counselvise.com ITA No.184/Agr/2025 3 | P a g e clerical/technical error. The impugned order passed merely on the basis of incorrect mention of the provision of law, cannot thus be sustained. We order accordingly. 7. In the result, the appeal is allowed for statistical purposes. Matter is restored back to the file of ld. CIT(E), who will pass fresh order after permitting the appellant/assessee to rectify the clerical error by making mention of correct provision of law as noted hereinabove. Order pronounced in the open court on 30.07.2025. Sd/- Sd/- (BRAJESH KUMAR SINGH) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 30.07.2025 *aks/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra Printed from counselvise.com "