Section 12A Registration Can’t Be Denied for Sub-clause Mistake in Application: ITAT Pune

Stars Forum Vs CIT (ITAT Pune) Final Registration Application Under a Different Sub-clause Than Provisional Registration is a rectifiable mistake and Not a Ground for Denial of Section 12A Registration: ITAT Pune Summary: The trust’s application for registration under Section 12A and approval under Section 80G of the Income Tax Act was rejected by the CIT (Exemption), due to a clerical error in the form submitted, without referring the activities of the Trust. The ITAT accepted the trust’s explanation regarding the error and remanded the application for fresh adjudication under the correc...