YASIN EDUCATION TRUST,MUMBAI vs. CIT(EXEMPTION), MUMBAI

Facts

The assessee trust applied for registration u/s 12AB of the Act, but the CIT(E) rejected it due to an erroneous mention of the assessee's activities as "charitable". The assessee later rectified the error and filed a fresh Form 10AB, which was not considered by the CIT(E).

Held

The Tribunal held that the CIT(E) ought to have considered the rectified Form 10AB and restored the issue to the CIT(E) for fresh adjudication after considering the rectified form and providing an adequate opportunity of being heard.

Key Issues

Whether the CIT(E) erred in rejecting the application for registration u/s 12AB without considering the rectified Form 10AB.