https://www.taxtmi.com/caselaws?id=774751 Technical error in selecting the wrong clause while filing Form 10A/Form 10AB did not, on these facts, justify cancellation of registration granted in Form 10AC. The assessee had chosen section 12A(1)(ac)(i) instead of section 12A(1)(ac)(iv), and the cancellation was based on the view that the resulting registration was erroneous under Rule 17A(6) of the Income-tax Rules, 1962. The ITAT treated the mistake as technical and held that the matter required reconsideration by the registration authority. The rejection was set aside and the matter was remanded to the CIT(E) for fresh adjudication in accordance with law. en-us Tue, 10 Jun 2025 00:00:00 +0530 Mon, 14 Jul 2025 08:36:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774751 Technical error in selecting the wrong clause while filing Form 10A/Form 10AB did not, on these facts, justify cancellation of registration granted in Form 10AC. The assessee had chosen section 12A(1)(ac)(i) instead of section 12A(1)(ac)(iv), and the cancellation was based on the view that the resulting registration was erroneous under Rule 17A(6) of the Income-tax Rules, 1962. The ITAT treated the mistake as technical and held that the matter required reconsideration by the registration authority. The rejection was set aside and the matter was remanded to the CIT(E) for fresh adjudication in accordance with law. Case-Laws Income Tax Tue, 10 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774751