https://www.taxtmi.com/caselaws?id=775502 Rejection of applications for registration under section 12A and approval under section 80G solely for non-furnishing of a certified copy of the trust deed was treated as a procedural lapse. As the assessee sought an to cure the defect and the Revenue did not oppose remand, the refusal to consider the applications on merits was not sustained. The rejection orders were set aside and the matters were restored for fresh consideration by the Commissioner of Income Tax (Exemption), Kochi. en-us Tue, 03 Jun 2025 00:00:00 +0530 Fri, 25 Jul 2025 15:01:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775502 Rejection of applications for registration under section 12A and approval under section 80G solely for non-furnishing of a certified copy of the trust deed was treated as a procedural lapse. As the assessee sought an to cure the defect and the Revenue did not oppose remand, the refusal to consider the applications on merits was not sustained. The rejection orders were set aside and the matters were restored for fresh consideration by the Commissioner of Income Tax (Exemption), Kochi. Case-Laws Income Tax Tue, 03 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775502