https://www.taxtmi.com/caselaws?id=766584 Rejection of approval under section 80G(5) for selecting the wrong clause in Form 10AB was held unsustainable where the assessee already had prior 80G approval, had obtained provisional registration, and the mistake was inadvertent, typographical and bona fide. The technical defect was treated as a procedural lapse rather than a substantive non-compliance, and the principle of substantial compliance was applied. The matter was restored for fresh consideration on merits, with the application to be treated as filed under the correct clause and the assessee given a reasonable opportunity to produce supporting material. en-us Mon, 10 Feb 2025 00:00:00 +0530 Fri, 28 Feb 2025 08:23:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766584 Rejection of approval under section 80G(5) for selecting the wrong clause in Form 10AB was held unsustainable where the assessee already had prior 80G approval, had obtained provisional registration, and the mistake was inadvertent, typographical and bona fide. The technical defect was treated as a procedural lapse rather than a substantive non-compliance, and the principle of substantial compliance was applied. The matter was restored for fresh consideration on merits, with the application to be treated as filed under the correct clause and the assessee given a reasonable opportunity to produce supporting material. Case-Laws Income Tax Mon, 10 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766584