https://www.taxtmi.com/caselaws?id=753920 ITAT Surat allowed the appeal of a trust whose registration application under Section 12A/12AB was rejected by CIT(E). The assessee had made a clerical error in selecting the wrong sub-clause in the dropdown menu while e-filing Form 10AB. Despite the assessee's explanation and request for correction, CIT(E) held he lacked power to amend the form. ITAT ruled the mistake was inadvertent and non-fatal, directing CIT(E) to treat the application under correct sub-clause 12A(1)(ac)(iii) instead of 12A(1)(ac)(iv) and decide on merits. The tribunal also noted CBDT Circular 7/2024 extended the deadline for 80G(5) applications, benefiting the assessee. en-us Mon, 13 May 2024 00:00:00 +0530 Thu, 13 Jun 2024 08:10:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753920 ITAT Surat allowed the appeal of a trust whose registration application under Section 12A/12AB was rejected by CIT(E). The assessee had made a clerical error in selecting the wrong sub-clause in the dropdown menu while e-filing Form 10AB. Despite the assessee's explanation and request for correction, CIT(E) held he lacked power to amend the form. ITAT ruled the mistake was inadvertent and non-fatal, directing CIT(E) to treat the application under correct sub-clause 12A(1)(ac)(iii) instead of 12A(1)(ac)(iv) and decide on merits. The tribunal also noted CBDT Circular 7/2024 extended the deadline for 80G(5) applications, benefiting the assessee. Case-Laws Income Tax Mon, 13 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753920