https://www.taxtmi.com/caselaws?id=462165 The Tribunal addressed a registration application for a charitable trust filed under an incorrect section code. Rejecting the CIT's strict procedural approach, the Tribunal held that typographical errors in section 12A(1)(ac) are curable. The court directed the CIT to reconsider the application under the correct clause, provide the assessee an opportunity to be heard, and ensure procedural fairness without compromising the trust's substantive eligibility for registration. en-us Fri, 14 Feb 2025 00:00:00 +0530 Thu, 29 May 2025 19:31:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462165 The Tribunal addressed a registration application for a charitable trust filed under an incorrect section code. Rejecting the CIT's strict procedural approach, the Tribunal held that typographical errors in section 12A(1)(ac) are curable. The court directed the CIT to reconsider the application under the correct clause, provide the assessee an opportunity to be heard, and ensure procedural fairness without compromising the trust's substantive eligibility for registration. Case-Laws Income Tax Fri, 14 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462165