Benefit u/s 80G of Income Tax Act Cannot be Denied due to Technical Error in Making Application For Final Approval: ITAT [Read Order]
The tribunal directed the CIT(Exemption) to grant final approval to the assessee under Clause (iii) to First Proviso to section 80G(5) if the assessee is otherwise found eligible.
The Kolkata bench of the Income Tax Appellate Tribunal ( ITAT ) held that the benefit of Section 80G of the Income Tax Act, 1961 cannot be denied due to technical errors that occurred in making the application because of the confusion and misunderstanding properly interpreting the relevant provision. North Eastern Social Research Centre, the…
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