https://www.taxtmi.com/caselaws?id=762078 The Tribunal allowed the appeal, condoning the assessee's mistake in selecting the incorrect section code for registration under section 12AB of the Income Tax Act. It directed the Commissioner of Income Tax (Exemptions) to permit the assessee to reapply using the correct section code, Form 10A. The decision highlights the Tribunal's consideration of the inadvertent error and the peculiar circumstances, emphasizing the importance of procedural compliance and timely rectification in tax matters. en-us Thu, 21 Nov 2024 00:00:00 +0530 Fri, 22 Nov 2024 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762078 The Tribunal allowed the appeal, condoning the assessee's mistake in selecting the incorrect section code for registration under section 12AB of the Income Tax Act. It directed the Commissioner of Income Tax (Exemptions) to permit the assessee to reapply using the correct section code, Form 10A. The decision highlights the Tribunal's consideration of the inadvertent error and the peculiar circumstances, emphasizing the importance of procedural compliance and timely rectification in tax matters. Case-Laws Income Tax Thu, 21 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762078