Wrong Clause in Form 10AB Is Curable, Not Ground for Rejection: ITAT Indore

Balaji Gau Sanrakshan Sansthan Vs CIT (Exemption) (ITAT Indore) Wrong Clause Selection in Form 10AB Is a Curable Technical Error — ITAT Restores 12AB & 80G Applications The Indore Bench of the Income Tax Appellate Tribunal set aside the rejection of final registration under section 12AB and approval under section 80G, holding that inadvertent selection of an incorrect clause in Form 10AB is a technical, curable defect. The assessee trust’s applications were rejected by the CIT(E) on the ground that it had applied under an inapplicable clause—section 12A(1)(ac)(vi)(B)—despite having...