Technical Mistake in Form 10AB Can’t Block U/s 12A Approval: ITAT Kolkata

St. Thomas Syro Malabar Catholic Church Vs CIT (Exemption) (ITAT Kolkata) Final Registration u/s 12A Directed – Inadvertent Form 10AB Filing Cannot Defeat Trust’s Exemption Rights The Kolkata ITAT allowed the assessee-trust’s appeal and set aside the order of the CIT(Exemption) rejecting final registration under Section 12A(1)(ac)(vi)(B). The Tribunal noted that the assessee was already registered under Section 12AA and had been granted provisional registration in Form 10AC from AY 2021-22 to AY 2023-24. It held that the trust was legally entitled to registration for a continuous period ...