Kai Anant Shridhar Oak Vs. Commissioner of Income Tax (Exemption)

Parties Involved

Facts Summary

The assessee, Kai Anant Shridhar Oak, is a Public Charitable Trust engaged in charitable activities in tribal and rural areas of Maharashtra. The assessee was granted registration under section 12AA of the Income Tax Act, 1961 on 18.01.2008. Following amendments introduced by the Finance Act, 2020, the assessee applied for migration and was granted provisional registration under section 12AB on 27.05.2021. On 29.03.2025, the assessee filed an application for regular registration under section 12A(1)(ac)(vi) of the Act. The Commissioner of Income Tax (Exemption) rejected the application on the ground that the assessee had selected the wrong clause/section code while filing the application. The assessee filed an appeal against this order, arguing that the selection of the wrong section code was an inadvertent mistake and should not be a ground for rejecting the application.…

Legal Issues

• 1. Whether the selection of the wrong section code while filing the application for regular registration under section 12A(1)(ac)(vi) of the Act is a ground for rejecting the application?
• 2. Whether the assessee should be given an opportunity to correct the inadvertent mistake?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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