ITAT Chennai allows Charitable Trust to Rectify Error in 80G Registration Application

Charitable Trust Vs Commissioner Income (Exemption) (ITAT Chennai) The case involves two appeals (ITA No. 1933/Chny/2025 and ITA No. 1934/Chny/2025) filed by an assessee, a Charitable Trust incorporated on December 11, 2006, which possessed a valid registration under section 12AA of the Income Tax Act, 1961, dated January 31, 2008. Key Issues and Assessee’s Mistake The primary issue stems from the transition to new registration provisions under the Finance Act, 2021. Despite having prior approval, the assessee inadvertently filed an application in Form 10A on March 30, 2022, under the w...