https://www.taxtmi.com/caselaws?id=770118 Approval under section 10(23C)(iii) could not be refused merely because the application and provisional registration referred to the wrong sub-clause, where the institution's substantive eligibility was otherwise established. The assessee was an institution of national importance, and its objects and activities were not in dispute. The refusal rested only on a technical mistake in the statutory reference, and the earlier provisional approval was treated as invalid on that basis. Applying the principle that a legitimate claim should not fail for incorrect invocation of a provision when the underlying entitlement exists, the denial was set aside and approval under section 10(23C)(iii) was directed. 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 Approval under section 10(23C)(iii) could not be refused merely because the application and provisional registration referred to the wrong sub-clause, where the institution's substantive eligibility was otherwise established. The assessee was an institution of national importance, and its objects and activities were not in dispute. The refusal rested only on a technical mistake in the statutory reference, and the earlier provisional approval was treated as invalid on that basis. Applying the principle that a legitimate claim should not fail for incorrect invocation of a provision when the underlying entitlement exists, the denial was set aside and approval under section 10(23C)(iii) was directed. Case-Laws Income Tax Thu, 01 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770118