Wrong Clause Selection Not Fatal to Proceedings’: ITAT Grants Fresh Opportunity for 12AA Registration [Read Order]

The ITAT observed that the CIT (Exemptions) should have allowed the trust to correct the error rather than rejecting the application outright

By Saagarika Gopinath - On April 3, 2025 4:20 pm - 2 mins read

Wrong Clause - Wrong Clause Selection - Not Fatal to Proceedings - ITAT - ITAT Grants Fresh Opportunity - Section 12AA Registration - taxscan

The Pune Bench of the Income Tax Appellate Tribunal (ITAT) held that the inadvertent selection of an incorrect clause in an application for registration under Section 12AA of the Income Tax Act, 1961, should not be grounds for outright rejection as it was not fatal to proceedings. In this case, the assessee, Sri Sai Sanskar…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?

Enjoy our website without interruptions from advertisements
Receive Daily newsletters
Receive realtime Telegram/Whatsapp news updates
Download original Judgements / Order / Notifications / Circulars, etc
Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)

₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here