Section 12AB Application filed under wrong section: ITAT Mumbai Allows Charitable Trust to Refile 

Celebrate Life Vs CIT (Exemptions) (ITAT Mumbai)

The Income Tax Appellate Tribunal (ITAT) Mumbai has ruled in favor of the charitable trust Celebrate Life, allowing it to refile its registration application under Section 12AB of the Income Tax Act, 1961. The appeal was filed after the Commissioner of Income Tax (Exemptions) [CIT(E)] rejected the trust’s application in Form 10AB on procedural grounds. The CIT(E) observed that the trust, which had provisional registration u

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