https://www.taxtmi.com/caselaws?id=770674 ITAT Ahmedabad allowed the appeal where the assessee trust, previously registered under section 12AA, inadvertently filed for registration under section 12A(1)(ac)(iii) instead of the correct provision 12A(1)(ac)(i). The CIT rejected the application as the assessee lacked provisional registration under section 12AB, which was required for applications under section 12A(1)(ac)(iii). ITAT held that mere procedural error in citing wrong provision was not fatal and directed CIT to treat the application under the correct provision and decide on merits. en-us Thu, 09 Jan 2025 00:00:00 +0530 Tue, 12 May 2026 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770674 ITAT Ahmedabad allowed the appeal where the assessee trust, previously registered under section 12AA, inadvertently filed for registration under section 12A(1)(ac)(iii) instead of the correct provision 12A(1)(ac)(i). The CIT rejected the application as the assessee lacked provisional registration under section 12AB, which was required for applications under section 12A(1)(ac)(iii). ITAT held that mere procedural error in citing wrong provision was not fatal and directed CIT to treat the application under the correct provision and decide on merits. Case-Laws Income Tax Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770674