Ruah Community Foundation vs. CIT (Exemptions)

Parties Involved

Facts Summary

The assessee, Ruah Community Foundation, applied for provisional registration under section 12AB of the Income Tax Act, 1961, which was granted on 19-10-2022. Subsequently, the assessee sought final registration and filed an application in Form-10AB. The Learned Commissioner of Income Tax (Exemptions)-Mumbai rejected the application on the grounds that the assessee applied for regularization of provisional registration under section 12A(1)(ac)(ii) instead of section 12A(1)(ac)(iii). The assessee appealed this decision, arguing it was a technical breach.…

Legal Issues

• 1. Whether the application for final registration filed under the wrong section constitutes a valid application.

Judgment Outcome

Decided in favour of Assessee.

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