Section 12AA registration cannot be denied for typographical errors: ITAT Pune

Inclusive Recycling Foundation Vs CIT (ITAT Pune)

The ITAT Pune recently addressed the issue of Section 12AA registration for Inclusive Recycling Foundation, a non-profit organization registered under Section 8 of the Companies Act. The organization’s application for registration under the Income Tax Act was rejected by the CIT (Exemption), Pune, due to an inadvertent error in mentioning the applicable clause. This appeal sheds light on the necessity of fair adjudication and judicial precedent in cases of technical errors.

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