https://www.taxtmi.com/caselaws?id=757660 ITAT held that the trust's application for renewal under section 80G(5) should be treated as filed under clause (i) of the first proviso (existing trust), not as a new trust, despite an incorrect clause entry on Form No.10AC. The misstatement was a curable defect since the form was timely filed and admitted error. The Ld. CIT(Exemption)'s rejection was set aside and directed to consider the application under clause (i) and decide on grant of approval; appeal allowed for statistical purposes. en-us Tue, 20 Aug 2024 00:00:00 +0530 Mon, 15 Sep 2025 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757660 ITAT held that the trust's application for renewal under section 80G(5) should be treated as filed under clause (i) of the first proviso (existing trust), not as a new trust, despite an incorrect clause entry on Form No.10AC. The misstatement was a curable defect since the form was timely filed and admitted error. The Ld. CIT(Exemption)'s rejection was set aside and directed to consider the application under clause (i) and decide on grant of approval; appeal allowed for statistical purposes. Case-Laws Income Tax Tue, 20 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757660