https://www.taxtmi.com/caselaws?id=793181 The Kerala HC held that the appellant's claim for registration from 01.04.2021 had to be reconsidered by the Commissioner of Income Tax (Exemptions) in light of Circular No. 7/2024, because the effect of a wrong section code on the earlier application had not been examined. The prior grant of registration under the wrong code did not foreclose further relief, but retrospective registration was not granted and had to be freshly decided after hearing the appellant. The impugned orders were set aside and the matter remitted for independent consideration of the Circular's applicability. en-us Thu, 04 Jun 2026 00:00:00 +0530 Wed, 10 Jun 2026 07:26:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793181 The Kerala HC held that the appellant's claim for registration from 01.04.2021 had to be reconsidered by the Commissioner of Income Tax (Exemptions) in light of Circular No. 7/2024, because the effect of a wrong section code on the earlier application had not been examined. The prior grant of registration under the wrong code did not foreclose further relief, but retrospective registration was not granted and had to be freshly decided after hearing the appellant. The impugned orders were set aside and the matter remitted for independent consideration of the Circular's applicability. Case-Laws Income Tax Thu, 04 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793181