https://www.taxtmi.com/caselaws?id=778878 ITAT held that rejection of an application for registration under section 12A as non-maintainable solely because it was filed under an incorrect sub-clause of section 12A(1)(ac) was unwarranted. The Tribunal found the sub-clauses differ only by whether registration was provisional or final and that the CIT(E) must verify the trust's objects and activities regardless. The application should have been treated as filed under the correct sub-clause and adjudicated on merits; the appeal was allowed for statistical purposes. en-us Tue, 19 Aug 2025 00:00:00 +0530 Wed, 24 Sep 2025 08:08:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778878 ITAT held that rejection of an application for registration under section 12A as non-maintainable solely because it was filed under an incorrect sub-clause of section 12A(1)(ac) was unwarranted. The Tribunal found the sub-clauses differ only by whether registration was provisional or final and that the CIT(E) must verify the trust's objects and activities regardless. The application should have been treated as filed under the correct sub-clause and adjudicated on merits; the appeal was allowed for statistical purposes. Case-Laws Income Tax Tue, 19 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778878