ITAT Rules Non-Submission of Provisional Registration Copy for S.12AB Registration Not a Ground to Determine Pre-Requisite Condition

The ITAT (Income Tax Appellate Tribunal) has ruled that non-submission of a provisional registration copy for S12AB registration is "not a ground to determine prerequisite condition." Section 12AB deals with the registration of charitable or religious trusts for tax exemption. The ITAT clarified that merely because a provisional registration copy wasn't submitted, it does not automatically mean that the trust failed to meet the fundamental conditions for registration. This decision implies that substantive compliance is more important than minor procedural omissions, preventing legitimate trusts from being denied registration on technicalities.