https://www.taxtmi.com/caselaws?id=767316 An application for approval under section 80G could not be rejected solely because Form 10AB mentioned an incorrect clause, where the intended statutory provision was identifiable and the error was inadvertent and undisputed. On that basis, the rejection was set aside and the matter was remanded to the Commissioner for fresh consideration treating the application as one made under section 80G(5)(iii)(B) of the Income-tax Act, 1961. The operative principle is that a bona fide misdescription in the prescribed form, without factual controversy, should not defeat consideration on the correct statutory footing. en-us Wed, 19 Feb 2025 00:00:00 +0530 Sat, 15 Mar 2025 08:41:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767316 An application for approval under section 80G could not be rejected solely because Form 10AB mentioned an incorrect clause, where the intended statutory provision was identifiable and the error was inadvertent and undisputed. On that basis, the rejection was set aside and the matter was remanded to the Commissioner for fresh consideration treating the application as one made under section 80G(5)(iii)(B) of the Income-tax Act, 1961. The operative principle is that a bona fide misdescription in the prescribed form, without factual controversy, should not defeat consideration on the correct statutory footing. Case-Laws Income Tax Wed, 19 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767316