Section 80G Renewal Denied for Technical Lapse: ITAT Grants Fresh Opportunity to Trust

The ITAT Ahmedabad restores the SOACH (Sustainable Options Through Arts, Craft & Humanities) case, noting that the non-submission of requisite documents along with the Section 80G(5) application was just an unintentional mistake. Therefore, send the case back to the concerned authorities for fresh consideration.

In the present case, the assessee’s application seeking final renewal/approval under Section 80G(5) of the Income Tax Act, 1961, was rejected by the CIT(A) on the grounds of failure to submit supporting documents and information.

The assessee claimed that it had also furnished an application for registration/renewal under Section 12AB(1)(b) of the Act simultaneously with the application for Section 80G(5) of the Act, along with all supporting documents. However, due to some mistake or confusion, the same could not be uploaded for Section 80G(5) registration/renewal application. However, the CIT(A) had approved Section 12AB(1)(b) registration/renewal on the basis of the same supporting documents through an order dated December 15, 2025.

The assessee assured that the mistake will be corrected if they are granted a second chance. When the tribunal analysed the case details, it noted that it was just an unintentional mistake, hence remanded the case to the CIT(A) and restored the case by setting aside the impugned CIT(A)’s order dated October 30, 2025. The assessee has been directed this time to furnish all supporting documents before the CIT(A).