Clerical Error in Form 10AB Not Ground to Reject Registration: ITAT Mumbai

Bharat Sevashram Sangha Vs CIT (Exemptions) (ITAT Mumbai) Clerical Error in Form 10AB Not Fatal – ITAT Mumbai Restores 12AB & 80G Applications The Mumbai Bench of the ITAT allowed the assessee-trust’s appeals for statistical purposes and set aside the orders of the CIT(E) rejecting registration under section 12AB and approval under section 80G. The rejection was based solely on the ground that, while filing Form 10AB, the trust had inadvertently selected the wrong clause—section 12A(1)(ac)(iv) instead of section 12A(1)(ac)(iii). The Tribunal held that such an error is procedural and ...