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Trust Registration application under wrong section: ITAT directs Re-adjudication
Case Law Details
- Case Name
- Sri Jeyamkonda Choleeswara Soundaranayaki Amman Kumbhabisheka Malar Kyushu Vs ITO (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Chennai
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Sri Jeyamkonda Choleeswara Soundaranayaki Amman Kumbhabisheka Malar Kyushu Vs ITO (ITAT Chennai)
The case of Sri Jeyamkonda Choleeswara Soundaranayaki Amman Kumbhabisheka Malar Kyushu vs. ITO (ITAT Chennai) revolves around a trust’s erroneous application for registration under the Income Tax Act.
The trust in question mistakenly applied for registration under section 12A(1)(ac)(ii) instead of 12A(1)(ac)(iii) of the Income Tax Act. This error led to the rejection of the application by the Commissioner of Income Tax (Exemption) on technical grounds. However, upon appeal, the ITAT Chennai a...
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