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TMI Blog2024 (12) TMI 1520X X X X Extracts X X X X X X X X Extracts X X X X ..... e ground that the assessee had selected the wrong code while filing the application and hence, the application filed by the assessee was not maintainable. 2] The learned CIT(E) erred in not appreciating that simply because the assessee had selected the wrong code for filing the application for approval u/s 80G did not mean that the application of the assessee was not maintainable and he ought to have disposed off the application by considering the correct clause of section 80G(5). 3] The assessee submits that the learned CIT(E) should be directed to reconsider the application filed by the assessee by considering the correct clause applicable to the assessee trust and accordingly, grant registration u/s 80G to the assessee trust. 4] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... furnished desired details. After verifying these details, Ld. CIT, Exemption, Pune found certain discrepancies and asked for their clarification. It was specifically asked by the Ld. CIT, Exemption, Pune that your application is filed u/s 80G(5)(iv)(B) of the IT Act but the same is not applicable to your case and, therefore, your present application is liable to be rejected. The assessee again responded to the above said notice and furnished reply by saying that the application was required to be filed under clause (iii) of first proviso to sub-section (5) of section 80G instead of under sub-clause (B) of (iv) of first proviso to sub-section (5) of section 80G of the IT Act. It was also clarified before Ld. CIT, Exemption, Pune that the abo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee and directed Ld. CIT, Exemption, Pune to consider the application as filed under desired section of the IT Act and consequently directed to consider the same for grant of approval u/s 80G(5) to the assessee trust in accordance with law. It was also submitted by the counsel of the assessee that in a recent Circular No.7/2024 issued by CBDT on 25.04.2024 in para 4.1 it has been provided that if the application was furnished under the wrong section code than it may furnish a fresh application in Form No.10AB within the extended time provided in the circular. Accordingly, Ld. AR requested before the Bench to set-aside the order passed by Ld. CIT, Exemption, Pune and further requested to direct him to treat the original application as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g of particular code and no other adverse findings has been given on merit by Ld. CIT, Exemption, Pune. Ld. Counsel relied on the order passed by the Co-ordinate Bench of this Tribunal in the case of Nitdaa Foundation (supra) wherein under identical situation the appeal of the assessee was allowed by observing as under :- "12. Thus, the whole controversy arose due to incorrect mention of the clause under which the application was required to be filed, which was mentioned as clause (iv) of the first proviso to sub-section (5) of section 80G in column 6 of Form No. 10AC whereas the same should have been mentioned as clause (i) of the first proviso to sub-section (5) of section 80G and the Ld. AR also admitted this fact in the course of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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