Wrong clause selection in 12AB registration application – Not Fatal, Matter Remanded

Care Club Vs CIT (Exemptions) (ITAT Pune) Assessee, Care Club, Pune, filed an application in Form 10AB on 30.09.2024 seeking registration u/s 12AB. However, while filing, it inadvertently selected clause (ii) of Section 12A(1)(ac), which applies to renewal of regular registration, whereas Assessee had not yet been granted permanent registration. On verification, CIT(E) issued a notice requiring various documents, including the copy of regular registration u/s 12AB. Since Assessee could not furnish such registration (as it was never granted earlier),  CIT(E) rejected the application as non-mai...