Incorrect Clause Selection Only Technical: ITAT Orders Fresh Section 12A Consideration

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 provisio

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