https://www.taxtmi.com/caselaws?id=767269 ITAT Cochin set aside CIT(E)'s rejection of Form 10AB application filed under incorrect provision 12A(1)(ac)(iv) instead of 12A(1)(ac)(iii). The assessee trust had provisional registration under 12A(1)(ac)(vi) but mistakenly cited wrong provision in online filing. ITAT found this was merely a clerical error and CIT(E) failed to provide personal hearing before rejection. Following precedents from ITAT Kolkata and Surat, ITAT directed CIT(E) to either consider application under correct provision or allow amendment of Form 10AB, decide on merits, and grant personal hearing. Appeal allowed for statistical purposes. en-us Tue, 11 Mar 2025 00:00:00 +0530 Thu, 13 Mar 2025 08:35:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767269 ITAT Cochin set aside CIT(E)'s rejection of Form 10AB application filed under incorrect provision 12A(1)(ac)(iv) instead of 12A(1)(ac)(iii). The assessee trust had provisional registration under 12A(1)(ac)(vi) but mistakenly cited wrong provision in online filing. ITAT found this was merely a clerical error and CIT(E) failed to provide personal hearing before rejection. Following precedents from ITAT Kolkata and Surat, ITAT directed CIT(E) to either consider application under correct provision or allow amendment of Form 10AB, decide on merits, and grant personal hearing. Appeal allowed for statistical purposes. Case-Laws Income Tax Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767269