ITAT Surat Allows Rectification of Form 10AB for Section 12A/12AB registration   

Swaminarayan Gadi Trust Vs CIT (Exemptions) (ITAT Surat)

ITAT Surat reviewed appeals filed by Swaminarayan Gadi Trust against the rejection of its applications for tax exemption under Sections 12A/12AB and 80G(5) of the Income Tax Act, 1961. The trust had inadvertently selected incorrect sub-clauses while filing Form 10AB for registration under Section 12A/12AB and approval under Section 80G(5). Despite explaining the clerical mistake, the Commissioner of Income Tax (Exemptions) [CIT(E)] rejected the applications, citing a lack of authority to amend or correct the filed forms. The

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