https://www.taxtmi.com/caselaws?id=767832 ITAT Cochin allowed the appeal against CIT(E)'s rejection of permanent registration application under section 12A. The assessee had filed Form 10AB but cited incorrect provision, leading to technical rejection despite proper audited accounts and financial statements. CIT(E) rejected the application without identifying other defects or passing speaking order, even after assessee requested correction of provision. Following People for Animals precedent, ITAT set aside the order and directed CIT(E) to consider the application with correct provision or allow amendment of Form 10AB filed on 23/11/2023, deciding on merits rather than technical grounds. en-us Tue, 11 Mar 2025 00:00:00 +0530 Wed, 26 Mar 2025 06:50:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767832 ITAT Cochin allowed the appeal against CIT(E)'s rejection of permanent registration application under section 12A. The assessee had filed Form 10AB but cited incorrect provision, leading to technical rejection despite proper audited accounts and financial statements. CIT(E) rejected the application without identifying other defects or passing speaking order, even after assessee requested correction of provision. Following People for Animals precedent, ITAT set aside the order and directed CIT(E) to consider the application with correct provision or allow amendment of Form 10AB filed on 23/11/2023, deciding on merits rather than technical grounds. Case-Laws Income Tax Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767832