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Charity Registration Denial Set Aside Due to Procedural Error, Not Merits
Case Law Details
- Case Name
- Chintpurni Mandir (Braham Akhara) Vs CIT (Exemptions) (ITAT Amritsar)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- N. A.
- Courts
- All ITAT, ITAT Amritsar
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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...
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