Tribunal held that the wrong mention of religion in Form No. 10B cannot be grounds for rejection of the application. CIT(E) is directed to consider the application in accordance with the law after allowing an opportunity to rectify the mistake.
Kasi Visvanathar Koviloor-Foundation v.DCIT (E) (2025) 235 TTJ 827 / 174 taxmann.com 489 (Chennai) Trib)
S. 12AB: Procedure for fresh registration-Wrong mentioning of religious-cum-charitable in the Form No.10AB-Rejection of application was set aside-CIT(E) is also directed to examine the grant of approval under s. 80G after deciding the application for grant of registration under s. 12AB. [S.80G]
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