https://www.taxtmi.com/caselaws?id=773815 ITAT Ahmedabad set aside CIT(E)'s rejection of applications under sections 12A(1)(ac)(iii) and 80G(5)(iii). The assessee initially filed applications under incorrect clauses on 21.03.2024, then filed corrective applications under proper provisions on 03.06.2024 within CBDT's extended compliance period. ITAT held the second applications were curative, not repetitive, and should be treated as valid and maintainable. The matter was restored to CIT(E) with directions to consider applications on merits, treat them as filed within prescribed period, and restore provisional registration while treating earlier cancellation orders as non-operative. en-us Wed, 25 Jun 2025 00:00:00 +0530 Sat, 28 Jun 2025 08:31:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773815 ITAT Ahmedabad set aside CIT(E)'s rejection of applications under sections 12A(1)(ac)(iii) and 80G(5)(iii). The assessee initially filed applications under incorrect clauses on 21.03.2024, then filed corrective applications under proper provisions on 03.06.2024 within CBDT's extended compliance period. ITAT held the second applications were curative, not repetitive, and should be treated as valid and maintainable. The matter was restored to CIT(E) with directions to consider applications on merits, treat them as filed within prescribed period, and restore provisional registration while treating earlier cancellation orders as non-operative. Case-Laws Income Tax Wed, 25 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773815