ITAT Restores 12A Registration Application as Bona Fide Error in Form Clause Cannot Defeat Claim

Sunrise Education Trust Vs CIT (Exemption) (ITAT Ahmedabad) The appeal was filed against the order of the Commissioner of Income Tax (Exemption), Ahmedabad, dated 17.01.2026 rejecting the assessee-trust’s application for final/regular registration under Section 12A of the Income Tax Act. The assessee had initially obtained provisional registration under Section 12A and subsequently applied for regular/final registration. However, while filing the prescribed form, the assessee inadvertently selected Section 12A(1)(ac)(ii) instead of Section 12A(1)(ac)(iii). The CIT(E) rejected the application...