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Inadvertent Error in Form 10AB Doesn’t Change Charitable Status
Case Law Details
- Case Name
- Kasi Visvanathar Koviloor Foundation Vs DCIT/ACIT (E) (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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Kasi Visvanathar Koviloor Foundation Vs DCIT/ACIT (E) (ITAT Chennai)
Inadvertent Error in Form 10AB cannot change Charitable Nature of Section 8 Company – Wrong Classification as Religious-cum-Charitable set aside; 80G Approval to be re-examined
Assessee is a Section 8 Company incorporated in November 2023 with charitable objects such as running schools, providing food for the needy, & medical relief. It had obtained provisional registration u/s 12AB & 80G for three years (AYs 2024-25 to 2026-27). Later, it applied for regular registration u/s 12AB & approval u/s 80G through Form...






