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of <h1>Charity registration application filed on time but wrong form cited; rejection set aside, ordered rectification and fresh decision.</h1> Denial of registration under s.12A(1)(ac)(iii) was challenged on the ground that the application, though filed within time, cited an incorrect statutory ... Denial of registration application u/s 12A(1)(ac)(iii) - application has been made under a wrong section code - HELD THAT:- We find that the coordinate bench of this tribunal in the case of IIT Ropar Technology Business Incubator Foundation [2025 (9) TMI 361 - ITAT AMRITSAR] has held that an application filed in time mentioning a wrong section, cannot be a ground for rejecting the application. We also find that similar views has been taken by various other benches of the tribunal one in the case of Society For Technology Business Incubator [2025 (7) TMI 13 - ITAT CHANDIGARH] where it has been held that registration cannot be rejected for any curable defect like making an application under a wrong section or in a wrong Form and in such a situation it is duty of CIT(E) to inform the assessee about the said mistake and ask the assessee to rectify it rather than to reject the application for merely such a technical mistake. We hold that in the instant case, since there is no adverse finding by the ld. CIT(E) regarding the genuineness of the activities or on merits of the case, or on any violation of section 12A(4) of the Act, the application filed by the assessee may be treated as filed under the correct provision, and to consider the application for registration on merits. As such, we remand the matter back to the file of the ld. CIT(E) for considering the application for registration afresh as per provisions of law. Appeals of the assessee are allowed for statistical purposes. Issues: (i) Whether rejection of the application for final registration under section 12A(1)(ac)(iii) on account of an inadvertent selection of an incorrect clause in the provisional registration application is sustainable; (ii) Whether rejection of the application for approval under section 80G(5) consequent to the rejection of registration should be remanded for fresh consideration.Issue (i): Whether the final registration application may be considered where provisional registration contained a clerical/typographical error in selecting the applicable clause.Analysis: The provisional registration was granted and the assessee applied for final registration within time. The rejection of final registration was founded on a defect in the original provisional application consisting of selecting an incorrect clause code, without any adverse finding on the genuineness of activities or any specified violation under section 12AB(4). Coordinate and other tribunal authorities have treated inadvertent or curable errors in the provision selected as not warranting outright rejection and have directed opportunity for rectification or treatment of the application as filed under the correct provision. The financial records and activities were not shown to contravene the conditions enumerated in section 12AB(4).Conclusion: The final registration application is to be treated as having been filed under the correct provision and the matter remanded for fresh consideration on merits in favour of the assessee.Issue (ii): Whether the application for approval under section 80G(5) should be considered afresh where registration under section 12A(1)(ac)(iii) was rejected for the procedural defect.Analysis: The 80G approval application was rejected solely because the registration application was rejected. Given the remand and directions in respect of the registration application, the 80G application requires concurrent fresh consideration in tandem with the registration application to ensure coordinated adjudication and to afford the assessee opportunity for rectification or clarification.Conclusion: The 80G approval application is remanded for fresh consideration together with the registration application in favour of the assessee.Final Conclusion: Both the registration and 80G approval matters are remanded for fresh consideration on merits; the appeals are allowed for statistical purposes, requiring the assessing authority to consider the applications under the correct provision and in accordance with law.Ratio Decidendi: Where an application for registration contains an inadvertent, clerical or curable error in selecting the applicable clause and there is no adverse finding on the genuineness of activities or specified violations under section 12AB(4), the application should not be rejected outright but treated as filed under the correct provision or the applicant afforded opportunity to rectify, with the matter remanded for fresh consideration.
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