<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2025 (3) TMI 2046 - ITAT CHENNAI</title>
    <link>https://www.taxtmi.com/caselaws?id=470275</link>
    <description>Charitable registration renewal cannot be rejected solely because a trust inadvertently selected the wrong online sub-clause while filing its application. A trust holding provisional registration was required to apply under Section 12A(1)(ac)(iii), but selected Section 12A(1)(ac)(vi). This was a curable procedural error and did not defeat the trust&#039;s substantive entitlement to seek renewal. The application should be treated as filed under the applicable sub-clause and considered in accordance with law.</description>
    <language>en-us</language>
    <pubDate>Wed, 19 Mar 2025 00:00:00 +0530</pubDate>
    <lastBuildDate>Tue, 21 Jul 2026 19:10:36 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=912820" rel="self" type="application/rss+xml"/>
    <item>
      <title>2025 (3) TMI 2046 - ITAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=470275</link>
      <description>Charitable registration renewal cannot be rejected solely because a trust inadvertently selected the wrong online sub-clause while filing its application. A trust holding provisional registration was required to apply under Section 12A(1)(ac)(iii), but selected Section 12A(1)(ac)(vi). This was a curable procedural error and did not defeat the trust&#039;s substantive entitlement to seek renewal. The application should be treated as filed under the applicable sub-clause and considered in accordance with law.</description>
      <category>Case-Laws</category>
      <law>Income Tax</law>
      <pubDate>Wed, 19 Mar 2025 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=470275</guid>
    </item>
  </channel>
</rss>