https://www.taxtmi.com/caselaws?id=462003 ITAT Pune allowed assessee's appeal against CIT(E)'s rejection of registration application under section 12AA. The assessee had selected wrong section code for renewal of regular registration, filing under section 12A(1)(ac)(ii) instead of correct section 12A(1)(ac)(iii). ITAT held that wrong selection of section code cannot be fatal to proceedings and does not disentitle assessee to rightful claim. CIT(E) should have provided opportunity to rectify defect. Matter remanded to CIT(E) to allow assessee to file correct application and decide case on merits denovo after providing reasonable opportunity. en-us Wed, 13 Nov 2024 00:00:00 +0530 Wed, 14 May 2025 19:05:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462003 ITAT Pune allowed assessee's appeal against CIT(E)'s rejection of registration application under section 12AA. The assessee had selected wrong section code for renewal of regular registration, filing under section 12A(1)(ac)(ii) instead of correct section 12A(1)(ac)(iii). ITAT held that wrong selection of section code cannot be fatal to proceedings and does not disentitle assessee to rightful claim. CIT(E) should have provided opportunity to rectify defect. Matter remanded to CIT(E) to allow assessee to file correct application and decide case on merits denovo after providing reasonable opportunity. Case-Laws Income Tax Wed, 13 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462003