Wrong Clause Selected in Form 10AB is a Curable Defect – ITAT Pune Restores U/s 12AB & 80G Applications of Educational Society

Colours Educational Society Vs CIT (ITAT Pune) Wrong Clause Selected in Form 10AB is a Curable Defect – ITAT Pune Restores U/s 12AB & 80G Applications of Educational Society The Pune ITAT held that an inadvertent selection of the wrong clause while filing Form 10AB cannot, by itself, justify rejection of a trust’s registration application. The Tribunal treated the error as a curable defect and restored the matter for fresh consideration. The assessee society had obtained provisional registration under section 12AB and thereafter applied for regular registration in Form 10AB. However, i...