https://www.taxtmi.com/caselaws?id=772121 ITAT Pune allowed the appeal and set aside CIT(E)'s order denying registration under Section 12A. The assessee had incorrectly cited clause (ii) instead of clause (iii) of Section 12A(1)(ac) while filing Form 10AB. Following precedents from Kimaya Ashram Charitable Trust and Vir Sewa Mandir cases, the tribunal held that wrong selection of section code/clause would not disentitle the assessee to rightful claim and cannot be treated as fatal. The matter was remanded to CIT(E) with directions to treat the original application as filed under correct section 12A(1)(ac)(iii) and decide afresh after giving opportunity to rectify the defect. en-us Tue, 27 May 2025 00:00:00 +0530 Wed, 04 Jun 2025 08:40:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772121 ITAT Pune allowed the appeal and set aside CIT(E)'s order denying registration under Section 12A. The assessee had incorrectly cited clause (ii) instead of clause (iii) of Section 12A(1)(ac) while filing Form 10AB. Following precedents from Kimaya Ashram Charitable Trust and Vir Sewa Mandir cases, the tribunal held that wrong selection of section code/clause would not disentitle the assessee to rightful claim and cannot be treated as fatal. The matter was remanded to CIT(E) with directions to treat the original application as filed under correct section 12A(1)(ac)(iii) and decide afresh after giving opportunity to rectify the defect. Case-Laws Income Tax Tue, 27 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772121