https://www.taxtmi.com/caselaws?id=781770 ITAT allowed the assessee-trust's appeal and set aside the order of CIT(E) rejecting Form 10AB and cancelling provisional approval in Form 10AC under s. 80G(5). It held that the only defect was a wrong clause selection in the original, timely Form 10AB, subsequently corrected by a second Form 10AB. Such a procedural error in e-filing could not defeat the substantive statutory right, especially when genuineness of activities and objects was never doubted. ITAT directed CIT(E) to treat the application dated 17.12.2024 as a curative continuation of the original application filed on 12.04.2024 within the extended due date. en-us Wed, 15 Oct 2025 00:00:00 +0530 Thu, 20 Nov 2025 08:42:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781770 ITAT allowed the assessee-trust's appeal and set aside the order of CIT(E) rejecting Form 10AB and cancelling provisional approval in Form 10AC under s. 80G(5). It held that the only defect was a wrong clause selection in the original, timely Form 10AB, subsequently corrected by a second Form 10AB. Such a procedural error in e-filing could not defeat the substantive statutory right, especially when genuineness of activities and objects was never doubted. ITAT directed CIT(E) to treat the application dated 17.12.2024 as a curative continuation of the original application filed on 12.04.2024 within the extended due date. Case-Laws Income Tax Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781770