Re-Application Permissible for Wrongly Submitted 12A(1)(ac) Registration application

Arya Samaj Safdarjung Enclave Vs CIT (ITAT Delhi)

The Income Tax Appellate Tribunal (ITAT) Delhi, in the case of Arya Samaj Safdarjung Enclave Vs CIT, has provided a significant verdict. The tribunal, recognizing the inadvertent error of wrong form selection during an application for 12A(1)(ac) registration, allowed for a re-application in its ruling dated 13/06/2023.

 This verdict stands out as the ITAT has shown flexibility by allowing the assessee to rectify an inadvertent mistake. The assessee had initially chose

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