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    <title>2025 (1) TMI 1049 - ITAT PUNE</title>
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    <description>ITAT Pune set aside CIT&#039;s rejection of trust&#039;s registration application under section 12A due to typographical error. The trust filed Form 10AB under section 12A(1)(ac)(ii) instead of correct provision 12A(1)(ac)(iii). Following precedent in Vir Sewa Mandir case, ITAT remanded matter to CIT with direction to treat original application as filed under correct section. CIT instructed to decide afresh while assessee directed to respond to notices and produce required documents without adjournment. Appeal partly allowed.</description>
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      <description>ITAT Pune set aside CIT&#039;s rejection of trust&#039;s registration application under section 12A due to typographical error. The trust filed Form 10AB under section 12A(1)(ac)(ii) instead of correct provision 12A(1)(ac)(iii). Following precedent in Vir Sewa Mandir case, ITAT remanded matter to CIT with direction to treat original application as filed under correct section. CIT instructed to decide afresh while assessee directed to respond to notices and produce required documents without adjournment. Appeal partly allowed.</description>
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