https://www.taxtmi.com/caselaws?id=777534 ITAT set aside the CIT(E)'s rejection and directed that the assessee's application filed 13.01.2024 be treated as if made under s.12A(1)(ac)(i), not (iv). The tribunal found the filing error inadvertent and held CIT(E) should have granted provisional registration under s.12AB for five years from AY 2022-23, since the application was within the extended deadline. The matter is remitted to CIT(E) to consider grant of registration (hard copy to be filed if required). Appeal allowed for statistical purposes. en-us Tue, 15 Jul 2025 00:00:00 +0530 Mon, 01 Sep 2025 08:13:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777534 ITAT set aside the CIT(E)'s rejection and directed that the assessee's application filed 13.01.2024 be treated as if made under s.12A(1)(ac)(i), not (iv). The tribunal found the filing error inadvertent and held CIT(E) should have granted provisional registration under s.12AB for five years from AY 2022-23, since the application was within the extended deadline. The matter is remitted to CIT(E) to consider grant of registration (hard copy to be filed if required). Appeal allowed for statistical purposes. Case-Laws Income Tax Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777534