https://www.taxtmi.com/caselaws?id=457634 ITAT Chennai allowed the appeal for statistical purposes in a case where CIT(E) rejected the registration application under section 12AB. The assessee filed Form 10AB instead of the required Form 10A, which CIT(E) considered fatal to the application. ITAT held this was merely a technical breach that could be cured by permitting the assessee to file the correct form. The matter was remitted back to CIT(E) with directions to allow the assessee to file Form 10A with required details and examine the registration application under sections 12AB and 80G comprehensively before deciding. en-us Tue, 26 Dec 2023 00:00:00 +0530 Tue, 24 Sep 2024 19:51:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457634 ITAT Chennai allowed the appeal for statistical purposes in a case where CIT(E) rejected the registration application under section 12AB. The assessee filed Form 10AB instead of the required Form 10A, which CIT(E) considered fatal to the application. ITAT held this was merely a technical breach that could be cured by permitting the assessee to file the correct form. The matter was remitted back to CIT(E) with directions to allow the assessee to file Form 10A with required details and examine the registration application under sections 12AB and 80G comprehensively before deciding. Case-Laws Income Tax Tue, 26 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457634