https://www.taxtmi.com/caselaws?id=469006 An inadvertent wrong clause selection in a registration application was treated as a technical lapse, because the assessee had otherwise furnished the requisite details and the allegation of misrepresentation was not substantiated; the rejection of registration under section 12A(1)(ac)(iii) was therefore not sustained and fresh consideration on merits was required. Because denial of section 80G registration was based only on the failed section 12A registration, that rejection also could not stand independently and had to be reconsidered. Both matters were remanded for de novo adjudication after giving the assessee an opportunity to place the necessary material. en-us Tue, 09 Sep 2025 00:00:00 +0530 Thu, 28 May 2026 18:57:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469006 An inadvertent wrong clause selection in a registration application was treated as a technical lapse, because the assessee had otherwise furnished the requisite details and the allegation of misrepresentation was not substantiated; the rejection of registration under section 12A(1)(ac)(iii) was therefore not sustained and fresh consideration on merits was required. Because denial of section 80G registration was based only on the failed section 12A registration, that rejection also could not stand independently and had to be reconsidered. Both matters were remanded for de novo adjudication after giving the assessee an opportunity to place the necessary material. Case-Laws Income Tax Tue, 09 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469006