Trust Registration Rejection Set Aside Because Technical Error in Application Is Not Valid Ground

Madhya Pradesh Industrial Foundation Vs CIT (Exemption) (ITAT Indore) The Income Tax Appellate Tribunal (ITAT), Indore Bench, considered two appeals filed by the assessee relating to rejection of applications for registration under Section 12AB and approval under Section 80G of the Income-tax Act, 1961. The appeals challenged two separate orders dated 12 September 2024 passed by the Commissioner of Income Tax (Exemption), Bhopal, through Form No. 10AD. By these orders, the Commissioner rejected the assessee’s applications submitted in Form No. 10AB for final registration under Section 12AB a...