Summary
- The ITAT Pune has set aside the rejection of Help For Children In Need Foundation’s application for approval under Section 80G due to an incorrect section code selected in Form No. 10AB.
- The Tribunal ruled that such a typographical error is a curable defect, referencing the Nitdaa Foundation v. CIT case and CBDT Circular No. 7/2024, which allows remedial filing for similar mistakes.
- The CIT(E) had previously dismissed the application without any adverse findings on the merits of the case, solely based on this technicality.
- This ruling could pave the way for other non-profits facing similar issues to rectify their applications and secure necessary approvals under Section 80G(5).
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