Trust Registration application under wrong section: ITAT directs Re-adjudication

Sri Jeyamkonda Choleeswara Soundaranayaki Amman Kumbhabisheka Malar Kyushu Vs ITO (ITAT Chennai)

The case of Sri Jeyamkonda Choleeswara Soundaranayaki Amman Kumbhabisheka Malar Kyushu vs. ITO (ITAT Chennai) revolves around a trust’s erroneous application for registration under the Income Tax Act.

The trust in question mistakenly applied for registration under section 12A(1)(ac)(ii) instead of 12A(1)(ac)(iii) of the Income Tax Act. This error led to the rejection of the application by

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