Typographical Error in Form 10AB Cannot Defeat Section 12AB Registration: ITAT Mumbai

Advertisement Alloy Steel Producers Association of India Vs CIT (Exemptions) (ITAT Mumbai) The assessee appealed against the order of the Commissioner of Income Tax (Exemptions) rejecting its application for registration under Section 12AB(1)(b)(ii) of the Income-tax Act, 1961. The rejection was based solely on the assessee selecting Section 12A(1)(ac)(iii) instead of Section 12A(1)(ac)(ii) while filing Form No. 10AB. The assessee had filed Form No. 10AB on 24.09.2025 seeking registration under Section 12AB. During examination, the CIT(E) noted that the assessee had already been granted reg...