https://www.taxtmi.com/caselaws?id=788244 Where portal limitations during an interim transition prevented selection of the statutory subclause entitling applicants to automatic five-year registration, filings made under the incorrect subclause are to be treated as compliant with the intended subclause and remitted for processing as such; authorities are directed to call for documents and afford hearings before deciding grant of registration for five years from AY 2022 23. Separately, an ex parte rejection of a regular registration application in these circumstances is set aside and the matter restored for fresh consideration with opportunity of hearing. en-us Tue, 23 Dec 2025 00:00:00 +0530 Thu, 19 Mar 2026 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788244 Where portal limitations during an interim transition prevented selection of the statutory subclause entitling applicants to automatic five-year registration, filings made under the incorrect subclause are to be treated as compliant with the intended subclause and remitted for processing as such; authorities are directed to call for documents and afford hearings before deciding grant of registration for five years from AY 2022 23. Separately, an ex parte rejection of a regular registration application in these circumstances is set aside and the matter restored for fresh consideration with opportunity of hearing. Case-Laws Income Tax Tue, 23 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788244