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Bona Fide Error in Section 12A Form Insufficient to Deny Registration: ITAT Ahmedabad
Case Law Details
- Case Name
- Anjuman Falahe Daren Vs Income Tax Department (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- NA
- Courts
- All ITAT, ITAT Ahmedabad
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Anjuman Falahe Daren Vs Income Tax Department (ITAT Ahmedabad)
The ITAT Ahmedabad allowed the assessee’s appeal for statistical purposes and held that registration under Section 12A cannot be denied merely because of a bona fide error in mentioning the incorrect clause in the application form.
The assessee-trust had initially obtained provisional registration under Section 12A(1)(ac)(vi)(A) through an order dated 28.10.2022. Thereafter, it applied for final/regular registration before the Commissioner of Income Tax (Exemption) [CIT(E)]. However, while filing the prescribed f...
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