https://www.taxtmi.com/caselaws?id=770478 The SC/Tribunal addressed technical defects in a tax exemption application under section 80G(5). The court held that procedural errors in filing can be cured, and rejection on purely technical grounds is improper. The case was remanded for reconsideration, directing the tax authority to provide the applicant a fair opportunity to rectify and present evidence, emphasizing substantial compliance over strict procedural formalities. en-us Wed, 07 May 2025 00:00:00 +0530 Mon, 12 May 2025 09:01:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770478 The SC/Tribunal addressed technical defects in a tax exemption application under section 80G(5). The court held that procedural errors in filing can be cured, and rejection on purely technical grounds is improper. The case was remanded for reconsideration, directing the tax authority to provide the applicant a fair opportunity to rectify and present evidence, emphasizing substantial compliance over strict procedural formalities. Case-Laws Income Tax Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770478