https://www.taxtmi.com/caselaws?id=774174 ITAT Ahmedabad allowed the appeal where CIT(Exemption) rejected final registration under section 12AA due to procedural error. The trust filed Form 10AB within the extended deadline but under incorrect provision item (B) of sub-clause (vi) instead of section 12A(1)(ac)(iii). ITAT held that CBDT Circular No. 7/2024 provides remedial framework for such procedural lapses where bonafide intention exists. The trust's charitable activities were never questioned and it previously held provisional registration. ITAT emphasized substance over form doctrine, stating procedural errors should not defeat substantive entitlements. The order was set aside and matter restored for fresh consideration. en-us Wed, 04 Jun 2025 00:00:00 +0530 Fri, 04 Jul 2025 08:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774174 ITAT Ahmedabad allowed the appeal where CIT(Exemption) rejected final registration under section 12AA due to procedural error. The trust filed Form 10AB within the extended deadline but under incorrect provision item (B) of sub-clause (vi) instead of section 12A(1)(ac)(iii). ITAT held that CBDT Circular No. 7/2024 provides remedial framework for such procedural lapses where bonafide intention exists. The trust's charitable activities were never questioned and it previously held provisional registration. ITAT emphasized substance over form doctrine, stating procedural errors should not defeat substantive entitlements. The order was set aside and matter restored for fresh consideration. Case-Laws Income Tax Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774174