https://www.taxtmi.com/caselaws?id=463404 ITAT, Hyderabad allowed the appeal and set aside the CIT(E)'s rejection, holding that the assessee's selection of the wrong section code and filing in Form 10AB instead of Form 10A amounted to a genuine mistake. Although CBDT's extended deadline for Form 10A lapsed on 30/09/2023 and the assessee had not rectified the error before that date, the Tribunal condoned the mistake in the peculiar circumstances and permitted regular registration under section 12A by treating the application as validly made for the correct sub-clause. en-us Fri, 15 Mar 2024 00:00:00 +0530 Sat, 30 Aug 2025 17:27:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463404 ITAT, Hyderabad allowed the appeal and set aside the CIT(E)'s rejection, holding that the assessee's selection of the wrong section code and filing in Form 10AB instead of Form 10A amounted to a genuine mistake. Although CBDT's extended deadline for Form 10A lapsed on 30/09/2023 and the assessee had not rectified the error before that date, the Tribunal condoned the mistake in the peculiar circumstances and permitted regular registration under section 12A by treating the application as validly made for the correct sub-clause. Case-Laws Income Tax Fri, 15 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463404