https://www.taxtmi.com/caselaws?id=784843 Whether an entity registered before the 2020 amendment is entitled to a five-year registration period under section 12AB(1)(ac)(vi): holding that the pre-amendment registration entitles the entity to registration for five years (A.Y. 2021-22 to 2025-26) rather than three, because the statutory provision applies to entities already registered prior to the amendment; directed the CIT(E) to grant registration for A.Y. 2021-22 to 2025-26. Whether an inadvertent/formal misfiled Form 10AB and ensuing ex parte rejection affects entitlement for A.Y. 2024-25: holding that the misfiled application and consequent Form 10AD (11.09.2023) are quashed where valid registration for A.Y. 2024-25 exists; directed the CIT(E) to verify existing registrations and allow continuity of registration for A.Y. 2024-25. en-us Tue, 23 Dec 2025 00:00:00 +0530 Tue, 13 Jan 2026 08:29:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784843 Whether an entity registered before the 2020 amendment is entitled to a five-year registration period under section 12AB(1)(ac)(vi): holding that the pre-amendment registration entitles the entity to registration for five years (A.Y. 2021-22 to 2025-26) rather than three, because the statutory provision applies to entities already registered prior to the amendment; directed the CIT(E) to grant registration for A.Y. 2021-22 to 2025-26. Whether an inadvertent/formal misfiled Form 10AB and ensuing ex parte rejection affects entitlement for A.Y. 2024-25: holding that the misfiled application and consequent Form 10AD (11.09.2023) are quashed where valid registration for A.Y. 2024-25 exists; directed the CIT(E) to verify existing registrations and allow continuity of registration for A.Y. 2024-25. Case-Laws Income Tax Tue, 23 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784843