Incorrect Section Code Shouldn’t Disqualify Valid Section 12AA Claim: ITAT Pune

Sai Sanskar Trust Vs CIT (Exemptions) (ITAT Pune) The Sai Sanskar Trust appealed to the Income Tax Appellate Tribunal (ITAT), Pune, against the Commissioner of Income Tax (Exemptions)’s decision to deny their application for regular registration under Section 12AA of the Income Tax Act. The Commissioner’s rejection was based on the trust’s selection of an incorrect section code in Form 10AB during the application process. The trust argued that this was an unintentional error and that all necessary information had been provided. They requested the ITAT to instruct the Commissi...