Kerala HC Orders Fresh Review of 12A Registration Claim as CBDT Circular Was Not Considered

Atma Bodhodaya Sangham Vs CIT (Exemptions) (Kerala High Court) The appellant, a charitable trust engaged solely in charitable activities, stated that it had originally obtained registration under Section 12A of the Income Tax Act, 1961, on 23 March 1988. According to the appellant, while applying for provisional registration for the assessment year 2020-21, a mistake occurred due to a system error whereby Section 10(23) was selected instead of Section 12A. As a result, provisional registration was granted under Section 10(23), followed by final registration under the same provision on 22 Septe...