https://www.taxtmi.com/caselaws?id=468985 An incorrect clause selected in Form 10AB for charitable registration under the post-amendment regime was treated as a curable technical lapse, not a fatal defect. The ITAT held that the application for final registration under section 12A(1)(ac) should be reconsidered on merits after hearing the assessee, and the rejection was set aside with remand to the Commissioner. Because approval under section 80G depended on the registration outcome, that rejection was also remanded for fresh adjudication. The matter was restored for reconsideration under the correct applicable clause, if otherwise eligible. en-us Tue, 13 Jan 2026 00:00:00 +0530 Wed, 27 May 2026 20:06:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468985 An incorrect clause selected in Form 10AB for charitable registration under the post-amendment regime was treated as a curable technical lapse, not a fatal defect. The ITAT held that the application for final registration under section 12A(1)(ac) should be reconsidered on merits after hearing the assessee, and the rejection was set aside with remand to the Commissioner. Because approval under section 80G depended on the registration outcome, that rejection was also remanded for fresh adjudication. The matter was restored for reconsideration under the correct applicable clause, if otherwise eligible. Case-Laws Income Tax Tue, 13 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468985