Wrong clause in Form 10AB not fatal – ITAT Pune remands matter for fresh consideration of 12AB & 80G registration

PSR Sustainability Foundation Vs CIT(Exemption) (ITAT Pune)

Wrong clause in Form 10AB not fatal – ITAT directs CIT(E) to allow rectification & reconsider 12AB registration & 80G approval-Technical error in Form 10AB no ground to deny registration – Tribunal upholds liberal interpretation in charitable cases

Assessee, a Section 8 company engaged in environmental & socio-economic development activities, filed two appeals against CIT(Exemption)’s orders dated 09.12.2024 & 07.03.2025 rejecting its applications for regular registration u/s 12AB(1)(ac)(iii) &

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