https://www.taxtmi.com/caselaws?id=774806 ITAT Hyderabad allowed the appeal and set aside CIT(E)'s order rejecting provisional registration under section 80G. The application was denied solely due to a typographical error citing section 80G(5)(i) instead of 80G(5)(iv), without providing opportunity for correction through defect memo or show-cause notice. The tribunal held that rejection on technical grounds without allowing rectification of the mistake was unjustified. Matter remanded to CIT(E) for reconsideration on merits, with direction to correct the sectional reference. en-us Tue, 03 Jun 2025 00:00:00 +0530 Tue, 15 Jul 2025 08:39:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774806 ITAT Hyderabad allowed the appeal and set aside CIT(E)'s order rejecting provisional registration under section 80G. The application was denied solely due to a typographical error citing section 80G(5)(i) instead of 80G(5)(iv), without providing opportunity for correction through defect memo or show-cause notice. The tribunal held that rejection on technical grounds without allowing rectification of the mistake was unjustified. Matter remanded to CIT(E) for reconsideration on merits, with direction to correct the sectional reference. Case-Laws Income Tax Tue, 03 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774806