https://www.taxtmi.com/caselaws?id=784478 Denial of registration under s.12A(1)(ac)(iii) was challenged on the ground that the application, though filed within time, cited an incorrect statutory code/form. The Tribunal held that a timely application cannot be rejected solely for a curable technical defect such as mentioning the wrong provision or form; the competent authority must instead require rectification, particularly where there is no adverse finding on genuineness of activities, merits, or any violation of s.12A(4). Consequently, the rejection was set aside and the matter was remanded to the CIT(E) to treat the application as under the correct provision and decide registration afresh on merits; the appeal was allowed for statistical purposes. en-us Fri, 21 Nov 2025 00:00:00 +0530 Mon, 05 Jan 2026 15:01:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784478 Denial of registration under s.12A(1)(ac)(iii) was challenged on the ground that the application, though filed within time, cited an incorrect statutory code/form. The Tribunal held that a timely application cannot be rejected solely for a curable technical defect such as mentioning the wrong provision or form; the competent authority must instead require rectification, particularly where there is no adverse finding on genuineness of activities, merits, or any violation of s.12A(4). Consequently, the rejection was set aside and the matter was remanded to the CIT(E) to treat the application as under the correct provision and decide registration afresh on merits; the appeal was allowed for statistical purposes. Case-Laws Income Tax Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784478