https://www.taxtmi.com/caselaws?id=754443 ITAT Kolkata allowed the appeal filed by a charitable organization working for animal relief. The CIT (E) had rejected the final registration application under Section 12A due to wrong section code selection on Form 10AB, despite the assessee filing a revised form with correct details. The CIT (E) also rejected the Section 80G(5)(iii) application as belated. ITAT found the CIT (E) failed to consider the revised application and erred in determining the time limit, as the application filed on 27.05.2023 was within the extended deadline of 30.09.2023. The matter was restored to CIT (E) with directions to consider the revised application and restore the provisional certificate. en-us Thu, 29 Feb 2024 00:00:00 +0530 Tue, 25 Jun 2024 08:37:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754443 ITAT Kolkata allowed the appeal filed by a charitable organization working for animal relief. The CIT (E) had rejected the final registration application under Section 12A due to wrong section code selection on Form 10AB, despite the assessee filing a revised form with correct details. The CIT (E) also rejected the Section 80G(5)(iii) application as belated. ITAT found the CIT (E) failed to consider the revised application and erred in determining the time limit, as the application filed on 27.05.2023 was within the extended deadline of 30.09.2023. The matter was restored to CIT (E) with directions to consider the revised application and restore the provisional certificate. Case-Laws Income Tax Thu, 29 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754443