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25 Shree Swaminarayan Gadi Trust vs. CIT
(2024) 162 taxmann.com 772 (SuratTrib)
ITA Nos.: 369 & 370(Srt) of 2024
A.Y.: N.A
Dated: 13th May, 2024
S. 12A–Where the assessee-trust selected an incorrect clause in an application for section 12A / 80G, since the mistake was not fatal, CIT was directed to treat the application under the appropriate clause and consider the case on merits.
FACTS
The assessee-trust applied for registration under section 12A and section 80Gin Form 10AB. Instead of selecting section 12A(1)(ac)(iii) in the Form, the assessee incorrectly selected section 12A(1)(ac)(iv). A similar mistake was also made in the Form relating to section 80G. In the proceedings before CIT(E), the assessee requested the CIT to consider the application under the appropriate sub
