Daily Archives: June 3, 2025

Application for 80G approval (Form 10AB) rejection reversed and remanded

By | June 3, 2025
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Application for 80G approval (Form 10AB) rejection reversed and remanded; Commissioner to process under correct clause as assessee made a bona fide error in section selection. Issue: Whether the Commissioner (Exemption) is justified in rejecting an assessee-trust’s application for approval under Section 80G(5) on the ground that the specific sub-clause chosen (Section 80G(5)(iv)(B)) requires activities… Read More »

Section 80G approval application rejection remanded for fresh consideration

By | June 3, 2025
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Section 80G approval application rejection remanded for fresh consideration as Commissioner failed to provide adequate opportunity to the assessee to explain discrepancies. Issue: Whether the Commissioner (Exemption) is justified in rejecting an assessee’s application for approval under Section 80G of the Income-tax Act, 1961, solely due to non-response to a notice pointing out discrepancies, particularly… Read More »