https://www.taxtmi.com/caselaws?id=777532 ITAT set aside the rejection of the assessee's registration application under s.12AB and restored the matter to the file of the CIT(E) for fresh consideration on merits. The tribunal held that the filing error-quoting s.12A(1)(ac)(vi) instead of s.12A(1)(ac)(i)-was a technical lapse and that procedural defects should not defeat substantive rights under beneficial welfare provisions. Relying on SC principles, the tribunal found that rejecting the application without allowing rectification violated natural justice and directed the authority to examine eligibility afresh. en-us Thu, 10 Jul 2025 00:00:00 +0530 Mon, 01 Sep 2025 08:13:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777532 ITAT set aside the rejection of the assessee's registration application under s.12AB and restored the matter to the file of the CIT(E) for fresh consideration on merits. The tribunal held that the filing error-quoting s.12A(1)(ac)(vi) instead of s.12A(1)(ac)(i)-was a technical lapse and that procedural defects should not defeat substantive rights under beneficial welfare provisions. Relying on SC principles, the tribunal found that rejecting the application without allowing rectification violated natural justice and directed the authority to examine eligibility afresh. Case-Laws Income Tax Thu, 10 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777532