https://www.taxtmi.com/caselaws?id=775503 ITAT Pune-AT allowed the appeal and held that rejection of approval u/s 80G(5) on the ground of selecting the wrong section code in Form No.10AB was hyper-technical. The tribunal ruled that the assessee should be given an opportunity to rectify the defect, as wrong code selection is not fatal to the claim. The order emphasized natural justice and fairness, directing the revenue to grant one more chance to the appellant to correct the application. The appeal was allowed for statistical purposes. en-us Tue, 03 Jun 2025 00:00:00 +0530 Sat, 26 Jul 2025 08:39:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775503 ITAT Pune-AT allowed the appeal and held that rejection of approval u/s 80G(5) on the ground of selecting the wrong section code in Form No.10AB was hyper-technical. The tribunal ruled that the assessee should be given an opportunity to rectify the defect, as wrong code selection is not fatal to the claim. The order emphasized natural justice and fairness, directing the revenue to grant one more chance to the appellant to correct the application. The appeal was allowed for statistical purposes. Case-Laws Income Tax Tue, 03 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775503