https://www.taxtmi.com/caselaws?id=770118 ITAT Chandigarh allowed the appeal where CIT(E) rejected section 10(23C)(iii) approval application due to technical error in choosing incorrect sub-clause for provisional registration. The appellant Institute, operational since 2015, was denied approval solely because counsel inadvertently selected wrong subsection while filing application. ITAT held that despite technical mistake in claiming legitimate deduction under wrong provision, authorities are duty-bound to consider valid claims. Following precedent in Harbrol Cooperative Agricultural Service Society Ltd., tribunal ruled in favor of assessee, emphasizing substance over procedural technicalities for established Institute of National Importance. en-us Thu, 01 May 2025 00:00:00 +0530 Mon, 23 Feb 2026 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770118 ITAT Chandigarh allowed the appeal where CIT(E) rejected section 10(23C)(iii) approval application due to technical error in choosing incorrect sub-clause for provisional registration. The appellant Institute, operational since 2015, was denied approval solely because counsel inadvertently selected wrong subsection while filing application. ITAT held that despite technical mistake in claiming legitimate deduction under wrong provision, authorities are duty-bound to consider valid claims. Following precedent in Harbrol Cooperative Agricultural Service Society Ltd., tribunal ruled in favor of assessee, emphasizing substance over procedural technicalities for established Institute of National Importance. Case-Laws Income Tax Thu, 01 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770118