https://www.taxtmi.com/caselaws?id=771290 A bona fide clerical error in Form 10AB cannot by itself change an institution's substantive character where the memorandum shows only charitable objects. The mistaken entry of "religious-cum-charitable" was treated as a curable procedural defect, so denial of registration under section 12AB could not rest solely on that classification and had to be reconsidered on the correct footing. Because the section 80G refusal was consequential to the same error, that approval too required fresh examination after the registration application is assessed properly. The impugned orders were set aside and the applications remitted for reconsideration. en-us Mon, 05 May 2025 00:00:00 +0530 Fri, 23 May 2025 08:46:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771290 A bona fide clerical error in Form 10AB cannot by itself change an institution's substantive character where the memorandum shows only charitable objects. The mistaken entry of "religious-cum-charitable" was treated as a curable procedural defect, so denial of registration under section 12AB could not rest solely on that classification and had to be reconsidered on the correct footing. Because the section 80G refusal was consequential to the same error, that approval too required fresh examination after the registration application is assessed properly. The impugned orders were set aside and the applications remitted for reconsideration. Case-Laws Income Tax Mon, 05 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771290