https://www.taxtmi.com/caselaws?id=766024 A CBDT clarification on Form No. 10AC altered the position on registration under the Income-tax Act by treating forms issued because of technical glitches as orders of registration. On that basis, the earlier Tribunal remand was found to rest on a mistaken premise and was recalled as a mistake apparent on record. Once the registration granted on 06.04.2022 was treated as regular registration valid up to AY 2026-27, no live dispute remained on final registration, so the appeal against rejection of that application was held infructuous and dismissed for want of maintainability. en-us Fri, 10 Jan 2025 00:00:00 +0530 Thu, 13 Feb 2025 11:14:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766024 A CBDT clarification on Form No. 10AC altered the position on registration under the Income-tax Act by treating forms issued because of technical glitches as orders of registration. On that basis, the earlier Tribunal remand was found to rest on a mistaken premise and was recalled as a mistake apparent on record. Once the registration granted on 06.04.2022 was treated as regular registration valid up to AY 2026-27, no live dispute remained on final registration, so the appeal against rejection of that application was held infructuous and dismissed for want of maintainability. Case-Laws Income Tax Fri, 10 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766024