https://www.taxtmi.com/caselaws?id=777872 ITAT AMRITSAR held that rejection of the application for approval under section 80G(5)(iii) was improper where the assessee had filed Form No.10AB under the wrong sub-clause (a curable defect) and had been earlier granted provisional registration. The Tribunal found that under the second proviso to s.80G(5) cancellation or rejection is permissible only if CIT(E) is not satisfied about genuineness of activities and fulfillment of conditions, not for technical mistakes. CIT(E) should have called for rectification; claim allowed. en-us Wed, 20 Aug 2025 00:00:00 +0530 Mon, 23 Feb 2026 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777872 ITAT AMRITSAR held that rejection of the application for approval under section 80G(5)(iii) was improper where the assessee had filed Form No.10AB under the wrong sub-clause (a curable defect) and had been earlier granted provisional registration. The Tribunal found that under the second proviso to s.80G(5) cancellation or rejection is permissible only if CIT(E) is not satisfied about genuineness of activities and fulfillment of conditions, not for technical mistakes. CIT(E) should have called for rectification; claim allowed. Case-Laws Income Tax Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777872