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    <title>2025 (3) TMI 2046 - ITAT CHENNAI</title>
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    <description>An inadvertent selection of the wrong online sub-clause for renewal of charitable registration is a curable procedural defect and should not defeat substantive entitlement. A trust holding provisional registration was required to apply under Section 12A(1)(ac)(iii), but selected Section 12A(1)(ac)(vi). The article states that rejection solely on this technical error is unsustainable because procedural requirements must facilitate justice. The application should be treated as filed under the correct renewal provision and considered in accordance with law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=470275</link>
      <description>An inadvertent selection of the wrong online sub-clause for renewal of charitable registration is a curable procedural defect and should not defeat substantive entitlement. A trust holding provisional registration was required to apply under Section 12A(1)(ac)(iii), but selected Section 12A(1)(ac)(vi). The article states that rejection solely on this technical error is unsustainable because procedural requirements must facilitate justice. The application should be treated as filed under the correct renewal provision and considered in accordance with law.</description>
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