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Incorrect Clause Selection Only Technical: ITAT Orders Fresh Section 12A Consideration
Case Law Details
- Case Name
- Buddhadev Educational Charitable Trust Vs ITO (Exemption) (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2025-26
- Courts
- All ITAT, ITAT Mumbai
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Buddhadev Educational Charitable Trust Vs ITO (Exemption) (ITAT Mumbai)
Incorrect Clause Selection Is Only Technical: Mumbai ITAT Remands 12A Registration Rejection for Fresh Consideration
Tribunal examined Assessee’s challenge to the rejection of its 12A registration application by CIT(E), Pune dated 21.08.2025. Assessee, a trust registered u/s 12AA since 19.12.2010, had inadvertently selected clause (vi) instead of clause (i) while filing Form 10A during the migration to the 12AB regime in May 2021. Owing to this mistake, only a provisional registration was granted for AYs 2022-23 to 2024-...
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