#Form 10AB

The ITAT Agra bench ruled that technical non-compliance with Form 10AB filing deadlines cannot justify summary rejection of charitable trust registration when the entity’s core charitable purpose is clear and undisputed. This reinforces that natural justice and substantive fairness must prevail over rigid procedural defaults in tax exemption matters.

The ITAT Pune has ruled that a mistaken selection of clause in Form 10AB under Section 80G-such as filing under clause (ii) instead of (iii)-does not invalidate the application if the error is inadvertent. This sets a vital precedent for charitable trusts and NGOs, ensuring administrative oversights don't derail tax exemptions when substance and intent are intact.

ITAT Rajkot ruled that denying Section 12AB registration based on a single compliance opportunity breaches natural justice, especially for trusts unfamiliar with digital procedures. The decision mandates adequate opportunity for trusts to rectify deficiencies, impacting all Section 12AB registration applicants.

ITAT Mumbai rules that delays in filing Form 10AB for Section 12AB registration can be condoned if a reasonable cause is demonstrated, reinforcing natural justice principles. The decision underscores that procedural lapses alone cannot justify rejection of charitable trust registrations without affording an opportunity to rectify defects.

ITAT Delhi rules that the absence of an irrevocable clause in a trust deed at the time of Form 10AB application justifies rejection of registration under Section 12A, but permits fresh consideration if the deed is amended post-application. The ruling underscores strict compliance with procedural requirements for charitable trust registrations, impacting trusts seeking tax exemptions.

ITAT Delhi rules that once a trust secures registration under Section 12A, the CIT(E) cannot later question its charitable status based on fee-charging activities. The decision reinforces the principle of consistency in tax exemptions and curtails arbitrary reassessment of charitable purposes, impacting trusts and NGOs relying on Section 12A benefits.

ITAT Kolkata rules that mere procedural delays in filing Form 10AB for 80G approval do not justify rejection if the trust's genuineness is established. The tribunal directed fresh consideration on merits, emphasizing natural justice and opportunity of hearing for charitable trusts.

ITAT Mumbai rules that mere absence of an explicit irrevocability or dissolution clause in a trust deed does not justify rejection of registration under Section 12AB. The tribunal directs fresh adjudication, emphasizing procedural fairness over technical omissions, impacting charitable trusts seeking tax exemptions.

ITAT Pune holds that inadvertent filing under wrong subsection of Section 12A is a curable procedural defect, not a ground for rejection, reinforcing procedural fairness in tax exemptions.