https://www.taxtmi.com/caselaws?id=463156 The ITAT Chennai held that the assessee Trust was entitled to registration under section 12AB(1)(a) for five years despite an inadvertent error in selecting sub-clause (vi) instead of sub-clause (i) in the application. The Tribunal directed that the application be treated as if filed under clause (i) and granted registration for five assessment years from AY 2022-23. The impugned order of the PCIT(E) granting only three years was set aside, and the matter was remanded for fresh processing of the application under the correct provision. The appeal was allowed for statistical purposes. en-us Fri, 31 May 2024 00:00:00 +0530 Fri, 08 Aug 2025 20:58:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463156 The ITAT Chennai held that the assessee Trust was entitled to registration under section 12AB(1)(a) for five years despite an inadvertent error in selecting sub-clause (vi) instead of sub-clause (i) in the application. The Tribunal directed that the application be treated as if filed under clause (i) and granted registration for five assessment years from AY 2022-23. The impugned order of the PCIT(E) granting only three years was set aside, and the matter was remanded for fresh processing of the application under the correct provision. The appeal was allowed for statistical purposes. Case-Laws Income Tax Fri, 31 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463156