Exemption u/s 11 and 12 for Charitable Trusts Can’t Be Denied on Mere Technical Errors : ITAT

The ITAT (Income Tax Appellate Tribunal) held that exemption under Sections 11 and 12 for charitable trusts cannot be denied on mere technical errors. The tribunal emphasized that the substantive compliance with the requirements for claiming exemption is more important than minor procedural lapses. As long as the charitable activities are genuine and the trust otherwise meets the conditions for exemption, technical errors in filings should not be a ground for denial.