Rejection of Registration for Selecting Wrong Sub-Clause Unjustified; Matter Remanded for Rectification and Consideration
Rejection of Registration for Selecting Wrong Sub-Clause Unjustified; Matter Remanded for Rectification and Consideration Issue Whether the CIT(E) was justified in rejecting an application for regularisation of provisional registration under Section 12AB filed in Form 10AB solely because the trust selected the wrong sub-clause in the form. Facts Assessee Profile: The assessee is a trust… Read More »