Section 12AB Registration cannot be denied to Trust for Clerical Mistake: ITAT Agra

Emergency Charitable Trust Vs CIT (Exemption) (ITAT Agra) The ITAT Agra bench considered the appeal filed by Emergency Charitable Trust against the order of the Commissioner of Income-tax (Exemption), Bhopal, which had rejected the Trust’s application for registration under Section 12AB of the Income Tax Act. The rejection was based entirely on a clerical error where the application incorrectly cited Section 12A(1)(ac)(vi)B instead of the correct Section 12A(1)(ac)(iii). The Trust’s representative argued that this was an inadvertent error and that their request to rectify the mista...