https://www.taxtmi.com/highlights?id=78447 The Appellate Tribunal addressed the rejection of registration application u/s 12A/12AB due to a clerical error in selecting the appropriate section in the e-filing portal. The Tribunal found the error to be inadvertent and allowed correction in the application. The Tribunal directed the authority to consider the application under the correct sub-clause of section 12A(1) and to assess the case on merit. The delay in filing the application for approval u/s 80G(5) was also addressed, citing a recent CBDT circular extending the deadline. The Tribunal granted the assessee the benefit of the extended period for filing the application. The appeal was allowed for statistical purposes. en-us Thu, 13 Jun 2024 08:10:32 +0530 Thu, 13 Jun 2024 08:10:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=78447 The Appellate Tribunal addressed the rejection of registration application u/s 12A/12AB due to a clerical error in selecting the appropriate section in the e-filing portal. The Tribunal found the error to be inadvertent and allowed correction in the application. The Tribunal directed the authority to consider the application under the correct sub-clause of section 12A(1) and to assess the case on merit. The delay in filing the application for approval u/s 80G(5) was also addressed, citing a recent CBDT circular extending the deadline. The Tribunal granted the assessee the benefit of the extended period for filing the application. The appeal was allowed for statistical purposes. Highlights Income Tax Thu, 13 Jun 2024 08:10:32 +0530 https://www.taxtmi.com/highlights?id=78447