https://www.taxtmi.com/caselaws?id=468961 An application for final registration under section 12AB was rejected because Form 10AB carried an incorrect section code, but the defect was treated as technical and curable since it was neither deliberate nor shown to involve wrongful intent. As no opportunity was given to rectify the mistake before rejection, the action was considered inconsistent with natural justice. The substance of the application was held to prevail over the incorrect clause reference, and the rejection order was set aside with the matter remanded for fresh consideration after allowing rectification. en-us Mon, 05 May 2025 00:00:00 +0530 Tue, 26 May 2026 14:17:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468961 An application for final registration under section 12AB was rejected because Form 10AB carried an incorrect section code, but the defect was treated as technical and curable since it was neither deliberate nor shown to involve wrongful intent. As no opportunity was given to rectify the mistake before rejection, the action was considered inconsistent with natural justice. The substance of the application was held to prevail over the incorrect clause reference, and the rejection order was set aside with the matter remanded for fresh consideration after allowing rectification. Case-Laws Income Tax Mon, 05 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468961