Section 12A Trust Registration Application cant be denied for Typo Error

Kimaya Ashram Charitable Trust Vs CIT (ITAT Pune) Income Tax Appellate Tribunal (ITAT) Pune heard appeals by Kimaya Ashram Charitable Trust against the denial of GST exemption registration under Section 12A and approval under Section 80G of the Income Tax Act, 1961. The Commissioner of Income Tax (CIT) Exemption, Pune, had rejected the trust’s application due to a typographical error, where the application was filed under Section 12A(1)(ac)(ii) instead of Section 12A(1)(ac)(iii). While dismissing the application on technical grounds, the CIT did not make any adverse findings on the merits of...