Rejection of Registration Application for Wrong Section Code: ITAT Allows Revised Form 10D Filing...

The Income Tax Appellate Tribunal (ITAT) has allowed a revised Form 10AB filing before the CIT(A), despite the initial rejection of the registration application for a wrong section code. This decision offers crucial relief to charitable trusts or institutions seeking tax exemption. The ITAT recognized that a technical error in selecting the wrong section code should not permanently bar a genuine entity from obtaining registration. By permitting a revised filing at the appellate stage, the tribunal prioritizes the substantive merits of the exemption claim over minor procedural mistakes, ensuring fairness.