Bona Fide Error in Selecting Wrong Section 12A Clause

The Ahmedabad Bench of the Income Tax Appellate Tribunal examined whether an application for final registration under Section 12A of the Income-tax Act could be rejected merely because the assessee trust inadvertently selected the wrong clause while filing the prescribed application form. 

The Tribunal held that a bona fide procedural mistake should not deprive an otherwise eligible charitable institution of registration benefits. Setting aside the order of the Commissioner of Income Tax (Exemption), the Tribunal directed reconsideration of the application on merits after treating it as filed under the correct statutory provision.