https://www.taxtmi.com/caselaws?id=778526 ITAT Ahmedabad set aside the denial of approval under s.12A(1)(ac)(vi)(B) and remitted the matter to the file of the CIT(E) to examine whether an assessee granted provisional registration under one sub-clause could seek final registration under a different sub-clause. The Tribunal found any mistake lay in the provisional registration application, not the regular registration, and directed the CIT(E) to allow the assessee an opportunity to rectify the application if required before deciding on final registration. en-us Fri, 29 Aug 2025 00:00:00 +0530 Thu, 18 Sep 2025 08:30:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778526 ITAT Ahmedabad set aside the denial of approval under s.12A(1)(ac)(vi)(B) and remitted the matter to the file of the CIT(E) to examine whether an assessee granted provisional registration under one sub-clause could seek final registration under a different sub-clause. The Tribunal found any mistake lay in the provisional registration application, not the regular registration, and directed the CIT(E) to allow the assessee an opportunity to rectify the application if required before deciding on final registration. Case-Laws Income Tax Fri, 29 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778526