https://www.taxtmi.com/caselaws?id=765408 The Tribunal set aside the order of the CIT, Exemption, Pune, which had rejected the assessee trust's application for registration under section 12AA of the Income Tax Act due to a typographical error. The Tribunal found that the error in filing under section 12A(1)(ac)(vi) instead of the correct section 12A(1)(ac)(iii) was inadvertent and should not preclude the trust from registration if it is otherwise compliant and genuine. It directed the CIT to treat the application under the correct provision and provide the trust an opportunity to rectify the error and present its case. The appeal was allowed for statistical purposes. en-us Thu, 26 Dec 2024 00:00:00 +0530 Fri, 31 Jan 2025 07:54:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765408 The Tribunal set aside the order of the CIT, Exemption, Pune, which had rejected the assessee trust's application for registration under section 12AA of the Income Tax Act due to a typographical error. The Tribunal found that the error in filing under section 12A(1)(ac)(vi) instead of the correct section 12A(1)(ac)(iii) was inadvertent and should not preclude the trust from registration if it is otherwise compliant and genuine. It directed the CIT to treat the application under the correct provision and provide the trust an opportunity to rectify the error and present its case. The appeal was allowed for statistical purposes. Case-Laws Income Tax Thu, 26 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765408