https://www.taxtmi.com/caselaws?id=800653 Incorrect statutory-clause selection in Form 10AB for registration under Section 12A and approval under Section 80G should not, by itself, result in rejection where the error is bona fide and inadvertent. Applications by institutions whose activities have commenced must be filed under the applicable statutory clauses. Where a prior application yielded provisional registration, rectification should be permitted and the applications considered on merits after an opportunity of hearing. The technical rejections were set aside and reconsideration was required. en-us Wed, 23 Sep 2026 00:00:00 +0530 Fri, 09 Oct 2026 08:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800653 Incorrect statutory-clause selection in Form 10AB for registration under Section 12A and approval under Section 80G should not, by itself, result in rejection where the error is bona fide and inadvertent. Applications by institutions whose activities have commenced must be filed under the applicable statutory clauses. Where a prior application yielded provisional registration, rectification should be permitted and the applications considered on merits after an opportunity of hearing. The technical rejections were set aside and reconsideration was required. Case-Laws Income Tax Wed, 23 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800653