https://www.taxtmi.com/caselaws?id=782131 ITAT Kolkata held that the assessee trust, being an old entity, should have filed its application under clause (i) of the proviso to section 80G(5), and that the mention of clause (iii) in Form 10AB was a mere clerical error. Since Form 10AB had been filed within the prescribed time, the incorrect clause selection was treated as a curable defect, and the application was deemed to have been filed under the correct clause. The order of the CIT(E), which rejected the application as time-barred and misappreciated the facts, was set aside, and the matter was remanded for fresh adjudication. The assessee's appeal was allowed for statistical purposes. en-us Thu, 23 Oct 2025 00:00:00 +0530 Sat, 22 Nov 2025 13:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782131 ITAT Kolkata held that the assessee trust, being an old entity, should have filed its application under clause (i) of the proviso to section 80G(5), and that the mention of clause (iii) in Form 10AB was a mere clerical error. Since Form 10AB had been filed within the prescribed time, the incorrect clause selection was treated as a curable defect, and the application was deemed to have been filed under the correct clause. The order of the CIT(E), which rejected the application as time-barred and misappreciated the facts, was set aside, and the matter was remanded for fresh adjudication. The assessee's appeal was allowed for statistical purposes. Case-Laws Income Tax Thu, 23 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782131