https://www.taxtmi.com/caselaws?id=787916 A clerical misdescription in Form No.10AB led to rejection of an application for final registration under section 10(23C); the analysis found the annexures and intent indicated registration under the correct clause and that the application was dismissed without adequate opportunity to explain or correct the error. The appropriate remedy is to set aside the rejection and restore the file to the tax authority with directions to permit reconsideration, to treat the original filing as if made under the correct clause, or alternatively to accept a fresh application deemed originally filed. en-us Fri, 21 Nov 2025 00:00:00 +0530 Sat, 14 Mar 2026 08:36:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787916 A clerical misdescription in Form No.10AB led to rejection of an application for final registration under section 10(23C); the analysis found the annexures and intent indicated registration under the correct clause and that the application was dismissed without adequate opportunity to explain or correct the error. The appropriate remedy is to set aside the rejection and restore the file to the tax authority with directions to permit reconsideration, to treat the original filing as if made under the correct clause, or alternatively to accept a fresh application deemed originally filed. Case-Laws Income Tax Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787916