https://www.taxtmi.com/caselaws?id=766365 An inadvertent wrong clause or section code in Form 10AB should not, by itself, justify rejection of a registration application where the mistake is curable and no adverse finding on merits has been recorded. The Tribunal treated the typographical error as rectifiable, relied on a co-ordinate Bench view and a CBDT circular recognising such coding mistakes as common, and directed that the application be considered under the correct provision. The matter was remitted for fresh adjudication after giving the assessee an opportunity to support the claim. en-us Mon, 27 Jan 2025 00:00:00 +0530 Mon, 24 Feb 2025 08:05:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766365 An inadvertent wrong clause or section code in Form 10AB should not, by itself, justify rejection of a registration application where the mistake is curable and no adverse finding on merits has been recorded. The Tribunal treated the typographical error as rectifiable, relied on a co-ordinate Bench view and a CBDT circular recognising such coding mistakes as common, and directed that the application be considered under the correct provision. The matter was remitted for fresh adjudication after giving the assessee an opportunity to support the claim. Case-Laws Income Tax Mon, 27 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766365