https://www.taxtmi.com/caselaws?id=774692 ITAT Ahmedabad set aside the rejection of Trust's application under section 12A(1)(ac)(vi-B) and remanded the matter to CIT(E). The Trust claimed it mistakenly quoted wrong section code in its application, seeking approval under sub-section (iii) instead of sub-section (vi-B). However, ITAT found the mistake occurred during provisional registration application, not regular registration. The Trust had correctly applied for regular registration under the same provision for which provisional registration was granted. ITAT directed CIT(E) to examine whether an assessee can apply for final registration under a different sub-clause than provisional registration and allow rectification if legally permissible. en-us Thu, 10 Jul 2025 00:00:00 +0530 Sat, 12 Jul 2025 08:40:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774692 ITAT Ahmedabad set aside the rejection of Trust's application under section 12A(1)(ac)(vi-B) and remanded the matter to CIT(E). The Trust claimed it mistakenly quoted wrong section code in its application, seeking approval under sub-section (iii) instead of sub-section (vi-B). However, ITAT found the mistake occurred during provisional registration application, not regular registration. The Trust had correctly applied for regular registration under the same provision for which provisional registration was granted. ITAT directed CIT(E) to examine whether an assessee can apply for final registration under a different sub-clause than provisional registration and allow rectification if legally permissible. Case-Laws Income Tax Thu, 10 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774692