Technical Mistake in Form 10AB Can’t Block U/s 12A Approval: ITAT Kolkata

St. Thomas Syro Malabar Catholic Church Vs CIT (Exemption) (ITAT Kolkata)

Final Registration u/s 12A Directed – Inadvertent Form 10AB Filing Cannot Defeat Trust’s Exemption Rights

The Kolkata ITAT allowed the assessee-trust’s appeal and set aside the order of the CIT(Exemption) rejecting final registration under Section 12A(1)(ac)(vi)(B). The Tribunal noted that the assessee was already registered under Section 12AA and had been granted provisional registrat

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