https://www.taxtmi.com/caselaws?id=777530 A curable procedural defect in registration applications under sections 12AB and 80G cannot justify outright rejection where the applicant was not given an effective opportunity to correct the wrong clause selection and the applications were not examined on merits. The text also notes that a delay in filing the appeals was found to arise from clerical and technical mistakes, constituting sufficient cause for condonation, so the appeals were admitted. The registration matter was set aside and remitted for fresh consideration after allowing correction of the defect and granting a reasonable hearing. en-us Wed, 11 Jun 2025 00:00:00 +0530 Mon, 01 Sep 2025 10:22:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777530 A curable procedural defect in registration applications under sections 12AB and 80G cannot justify outright rejection where the applicant was not given an effective opportunity to correct the wrong clause selection and the applications were not examined on merits. The text also notes that a delay in filing the appeals was found to arise from clerical and technical mistakes, constituting sufficient cause for condonation, so the appeals were admitted. The registration matter was set aside and remitted for fresh consideration after allowing correction of the defect and granting a reasonable hearing. Case-Laws Income Tax Wed, 11 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777530