Wrong Clause in Form 10AB Is a Curable Technical Defect: ITAT Restores 12AB Registration

Ruah Community Foundation Vs CIT (Exemptions) (ITAT Mumbai) Wrong Clause in Form 10AB Is a Curable Technical Defect — ITAT Restores 12AB Registration The Mumbai Bench of the Income Tax Appellate Tribunal allowed the appeal of the assessee-trust and held that mere selection of an incorrect clause while filing Form 10AB cannot be a ground to reject registration under section 12AB. In this case, the assessee had been granted provisional registration under section 12AB and subsequently applied for final registration. However, the CIT(E) rejected the application solely on the ground that the asse...