Charity Registration Denial Set Aside Due to Procedural Error, Not Merits

Chintpurni Mandir (Braham Akhara) Vs CIT (Exemptions) (ITAT Amritsar) Wrong Section Code Is a Curable Defect: 12AB Registration Rejection Set Aside & Matter Remanded Amritsar ITAT held that registration u/s 12A/12AB cannot be denied merely due to an inadvertent technical error in selecting the wrong section code, when the genuineness of charitable activities is not in dispute. The Assessee, a charitable society registered since 06-10-2000, was granted provisional registration u/s 12A on 13-11-2023. Thereafter, it applied for final registration in Form 10AB within the prescribed time. Howev...