Wrong Section Code Can’t Kill a Genuine Trust – ITAT Rescues 12A Registration from Hyper-Technical Rejection

Samarth Bharat Sanskar Kendra Vs Commissioner of Income (E) (ITAT Pune) The Pune ITAT came to the rescue of a charitable trust whose 12A registration application was rejected merely because it was filed under the wrong clause of Section 12A(1)(ac) and certain compliances could not be furnished within an extremely short time. The Tribunal held that such procedural lapses cannot defeat the claim of a genuine existing charitable trust. The CIT(E) had not only rejected the trust’s application for regular registration but had also gone a step further and cancelled the provisional registration alr...