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ITAT Allows 12AB Registration as Wrong Section Code in Form 10AB Was a Clerical Error
Case Law Details
- Case Name
- Shyam Mitra Vs CIT (Exemption) (ITAT Nagpur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- N.A
- Courts
- All ITAT, ITAT Nagpur
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Shyam Mitra Vs CIT (Exemption) (ITAT Nagpur)
The Income Tax Appellate Tribunal (ITAT), Nagpur, allowed the appeal of a charitable institution against the order of the Commissioner of Income Tax (Exemption), Pune, rejecting its application for registration under Section 12AB of the Income-tax Act, 1961. The Commissioner had rejected the application on the ground that the assessee had filed Form 10AB by selecting Section 12A(1)(ac)(ii) instead of the applicable Section 12A(1)(ac)(vi)(B), treating the application as non-maintainable.
The assessee submitted that it was incorporate...
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