Stars Forum Vs CIT (ITAT Pune)
Final Registration Application Under a Different Sub-clause Than Provisional Registration is a rectifiable mistake and Not a Ground for Denial of Section 12A Registration: ITAT Pune
Summary: The trust’s application for registration under Section 12A and approval under Section 80G of the Income Tax Act was rejected by the CIT (Exemption), due to a clerical error in the form submitted, without referring the activities of the Trust. The ITAT accepted the trust’s explanation regarding the error and remanded the application for fresh adjudication under the correct section. The related appeal for 80G approval was also remanded, being consequential in nature.
Facts of the Case
Stars Forum is a charitable trust. It was registered under the Bombay Public Trust Act on December 23, 2014. The trust undertakes activities such as skill training and rural development. On June 28, 2024, it applied for registration in Form 10AB under sub-clause (ii) of clause (ac) of section 12A(1). It also sought approval under section 80G.
The CIT (Exemption), however rejected the application as non-maintainable. He observed that the trust had only received provisional registration under sub-clause (iii). No provisional registration was sought, under which the assessee has now applied for regular registration under sub-clause (ii). The CIT(E) did not examine the merit of the case.
