Denial of registration u/s. 12AB for quoting wrong provision not justified: ITAT Nagpur

Gospel India Ministries Gutkula Vs CIT (ITAT Nagpur)

ITAT Nagpur held that rejection of application in Form 10AB for grant of registration u/s. 12AB of the Income Tax Act on the ground of quoting of wrong provision not justifiable since quoting wrong provision cannot be held to be fatal to militate against well-deserved beneficial provision. Accordingly, directed to grant registration.

Facts- The appeal by the assessee is emanating from the impugned order dated 13/03/2025, passed by the learned Commissioner of Income Tax (Exemption), Pune. It is contested th

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