https://www.taxtmi.com/caselaws?id=463763 ITAT held that denial of permanent registration under section 80G(5) for selecting wrong section code in Form 10A was improper. Noting the assessee was previously registered before 31.03.2021 and received provisional registration, the tribunal found both parties at fault - the assessee for the clerical error and the Revenue for failing to verify and issue timely notice. The matter was remanded to the ld. CIT(E) with directions to allow the assessee to rectify the application and to reconsider grant of permanent registration; the assessee's appeal was allowed for statistical purposes. en-us Thu, 15 Jun 2023 00:00:00 +0530 Mon, 15 Sep 2025 12:46:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463763 ITAT held that denial of permanent registration under section 80G(5) for selecting wrong section code in Form 10A was improper. Noting the assessee was previously registered before 31.03.2021 and received provisional registration, the tribunal found both parties at fault - the assessee for the clerical error and the Revenue for failing to verify and issue timely notice. The matter was remanded to the ld. CIT(E) with directions to allow the assessee to rectify the application and to reconsider grant of permanent registration; the assessee's appeal was allowed for statistical purposes. Case-Laws Income Tax Thu, 15 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463763