https://www.taxtmi.com/caselaws?id=467011 An application for final approval under section 80G(5) filed under an incorrect clause due to inadvertent selection of the wrong clause is a curable defect where the applicant held provisional approval at filing; the applicable provision is clause (iii) of the first proviso to subsection (5) and eligibility under that clause may be examined on merits. Prior decisions support that misclassification without prejudice and without denying opportunity to explain does not justify rejection. The matter is remitted to the Commissioner to decide the final-approval application under the correct clause if the applicant is otherwise eligible. en-us Mon, 24 Feb 2025 00:00:00 +0530 Sat, 28 Feb 2026 11:12:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467011 An application for final approval under section 80G(5) filed under an incorrect clause due to inadvertent selection of the wrong clause is a curable defect where the applicant held provisional approval at filing; the applicable provision is clause (iii) of the first proviso to subsection (5) and eligibility under that clause may be examined on merits. Prior decisions support that misclassification without prejudice and without denying opportunity to explain does not justify rejection. The matter is remitted to the Commissioner to decide the final-approval application under the correct clause if the applicant is otherwise eligible. Case-Laws Income Tax Mon, 24 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467011