Denial of registration u/s. 12AB for quoting wrong provision not justified: ITAT Nagpur

Gospel India Ministries Gutkula Vs CIT (ITAT Nagpur) ITAT Nagpur held that rejection of application in Form 10AB for grant of registration u/s. 12AB of the Income Tax Act on the ground of quoting of wrong provision not justifiable since quoting wrong provision cannot be held to be fatal to militate against well-deserved beneficial provision. Accordingly, directed to grant registration. Facts- The appeal by the assessee is emanating from the impugned order dated 13/03/2025, passed by the learned Commissioner of Income Tax (Exemption), Pune. It is contested that Commissioner of Income tax (Exemp...