Appeal Rejected as Not Maintainable Because Filed Before Incorrect ITAT Bench

Udayanath Charitable Trust Vs CIT (Exemption) (ITAT Hyderabad)

The Income Tax Appellate Tribunal (ITAT), Hyderabad, dismissed an appeal filed by a charitable trust against the order dated 25.02.2024 passed by the Commissioner of Income Tax (Exemption), Hyderabad [CIT(E)]. The CIT(E) had rejected the trust’s application in Form No. 10AB seeking registration under Section 12AB of the Income Tax Act, 1961.

The CIT(E) observed that in the earlier application filed in Form No. 10A, the assessee had selected an incorrect section code, namely “02-Sub Clause (i) of clause (ac) o

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