ITAT Mumbai Allows Condonation for Rotary Trust’s 12A Re-Registration Error

Bombay East Rotary Charitable Trust Vs ITO (ITAT Mumbai) Mistaken 80G Application Instead of 12A- ITAT Mumbai Gives Relief to Rotary Trust – Delay in 12A Re-Registration to be Condoned- Exemption u/s 11 Cannot Be Denied for Bona Fide Error in Form Filing: Bombay East Rotary Charitable Trust, created in 1962 with the object of providing medical services at concessional rates to the poor, had been registered u/s 12A since 1974. Due to the 2021 amendments mandating re-registration, it was required to apply afresh in Form 10A to continue exemption u/s 11. However, while filing, the Trust inadver...