https://www.taxtmi.com/caselaws?id=468964 An institution already holding provisional approval under section 80G(5) must have its application for final approval examined under clause (iii) of the first proviso, not clause (iv)(B), because clause (iii) governs conversion from provisional to final approval. An incorrect selection of the code in Form 10AB was treated as an inadvertent procedural error and could not justify rejection on the basis of misclassification. The application was therefore required to be considered on merits under the correct statutory route, and the rejection was held not sustainable; the matter was directed to be reconsidered for final approval if the assessee is otherwise eligible. en-us Mon, 25 Aug 2025 00:00:00 +0530 Tue, 26 May 2026 15:25:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468964 An institution already holding provisional approval under section 80G(5) must have its application for final approval examined under clause (iii) of the first proviso, not clause (iv)(B), because clause (iii) governs conversion from provisional to final approval. An incorrect selection of the code in Form 10AB was treated as an inadvertent procedural error and could not justify rejection on the basis of misclassification. The application was therefore required to be considered on merits under the correct statutory route, and the rejection was held not sustainable; the matter was directed to be reconsidered for final approval if the assessee is otherwise eligible. Case-Laws Income Tax Mon, 25 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468964