Section 12AB Registration cannot be denied for Curable Section Code Error: ITAT Bangalore

Al Ameen Residential School Trust Vs CIT (Exemptions) (ITAT Bangalore) Technical error in section code cannot defeat 12AB registration- Application can’t be rejected for curable mistake: ITAT Bangalore Assessee is a charitable registered trust  applied for permanent registration in form 10AB but inadvertently, quoted the provision as u/s. 12A(1)(ac)(ii) instead of 12A(1)(ac)(iii).  CIT(A) without granting an opportunity to the assessee to rectify the said mistake, had rejected the said application Before the Tribunal , Assessee   submitted that there is no iota of doubt about the genuine...