CIT(E) rejected the application filed by the assessee-trust under section 12A(1)(ac)(vi) for the reason that the conditions for such approval were not found satisfied. Assessee submitted that while filing the application in Form 10AB, there was an inadvertent error as incorrect section code-item (B) of sub-clause (vi) of clause (ac) of sub-section (1) of section 12A was selected in place of the correct code, which was sub-clause (iii) of clause ac of sub-section (1) of section 12A. On appeal the Tribunal held that since assessee was allowed provisional registration under sub-section (vi) of clause (ac) of sub-section (1) of section 12A and when provisional registration was allowed under sub-section (vi) of clause (ac) of sub-section (1) of section 12A, assessee had rightly applied for regular registration under this provision only, mistake on part of assessee, if any, had occurred in application for provisional registration and not in application for regular registration. Accordingly, the matter was remanded to the file of CIT(E) for giving an opportunity to assessee to rectify the application, if permissible as per provisions of law.<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 12A: Registration \u2013Trust or institution-Mistake in filing application for provisional registration-Rejection of application was set aside by the CIT (E) to allow an opportunity to assessee to rectify application, if permissible as per provisions of law.[S.12A(1)(ac)(vi)(B)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60812","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fOQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60812","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=60812"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60812\/revisions"}],"predecessor-version":[{"id":60813,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60812\/revisions\/60813"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60812"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60812"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60812"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}