Case Law Analysis
|Income Tax Appellate Tribunal
Section 12AB IT Act | Natural Justice Mandates Opportunity to Cure Typographical Errors Before Rejecting Trust Registration : ITAT Mumbai
ITAT Mumbai rules that rejection of a trust's registration under Section 12AB for minor clerical errors violates principles of natural justice. The assessee must be given a chance to rectify inadvertent mistakes before denial of registration, ensuring procedural fairness for charitable institutions.