https://www.taxtmi.com/caselaws?id=462157 The Tribunal addressed an application for registration under section 12A(1)(ac) of the Income Tax Act filed under an incorrect clause. The court held that a typographical error in filing is a curable technical defect. The Tribunal set aside the rejection order, directing the assessing authority to treat the application under the correct clause and provide an opportunity for the assessee to present evidence, emphasizing procedural flexibility and substantial justice over strict technical compliance. en-us Mon, 02 Dec 2024 00:00:00 +0530 Wed, 28 May 2025 18:56:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462157 The Tribunal addressed an application for registration under section 12A(1)(ac) of the Income Tax Act filed under an incorrect clause. The court held that a typographical error in filing is a curable technical defect. The Tribunal set aside the rejection order, directing the assessing authority to treat the application under the correct clause and provide an opportunity for the assessee to present evidence, emphasizing procedural flexibility and substantial justice over strict technical compliance. Case-Laws Income Tax Mon, 02 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462157