https://www.taxtmi.com/caselaws?id=765216 The ITAT Chennai allowed the appeal filed by a trust against rejection of registration under section 12AB. The trust had inadvertently selected incorrect sub-clause (iii) instead of sub-clause (i) during online application for renewal of registration. The ITAT held that denying registration due to this technical error would violate Article 14 of the Constitution, as the trust was legally entitled to five-year registration under section 12AB(1)(a) being an old trust established before TOLA-2020. The matter was restored to CIT(E) to process the application as if filed under correct sub-clause (i). en-us Wed, 08 Jan 2025 00:00:00 +0530 Tue, 28 Jan 2025 08:24:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765216 The ITAT Chennai allowed the appeal filed by a trust against rejection of registration under section 12AB. The trust had inadvertently selected incorrect sub-clause (iii) instead of sub-clause (i) during online application for renewal of registration. The ITAT held that denying registration due to this technical error would violate Article 14 of the Constitution, as the trust was legally entitled to five-year registration under section 12AB(1)(a) being an old trust established before TOLA-2020. The matter was restored to CIT(E) to process the application as if filed under correct sub-clause (i). Case-Laws Income Tax Wed, 08 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765216