https://www.taxtmi.com/caselaws?id=464169 Applications for provisional registration and approval under the amended charitable regime should not be rejected merely because they were filed in Form 10AB instead of Form 10A where the assessee was already registered and sought renewal within the permitted period. The procedural defect was treated as technical, and the rejection based solely on that error was not sustained. The applications were directed to be treated as filed in the prescribed form for institutions already registered on 01.04.2021 and processed on merits under section 12A(ac)(i) and the first proviso to section 80G(5) of the Income-tax Act, with provisional registration to be granted accordingly. en-us Thu, 14 Mar 2024 00:00:00 +0530 Wed, 08 Oct 2025 21:27:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464169 Applications for provisional registration and approval under the amended charitable regime should not be rejected merely because they were filed in Form 10AB instead of Form 10A where the assessee was already registered and sought renewal within the permitted period. The procedural defect was treated as technical, and the rejection based solely on that error was not sustained. The applications were directed to be treated as filed in the prescribed form for institutions already registered on 01.04.2021 and processed on merits under section 12A(ac)(i) and the first proviso to section 80G(5) of the Income-tax Act, with provisional registration to be granted accordingly. Case-Laws Income Tax Thu, 14 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464169