Held, that the Central Board of Direct Taxes by Circular No. 6 of 2023, dated May 24, 2023, had extended the date up to September 30, 2023, whereas the assessee filed form 10AB by May 15, 2023. Though the assessee did not plead before the Revenue authorities by that day about the mistake of selection of wrong section code while applying in form 10AB and seek rectification, the request of the assessee for regular registration was pending by that date. Therefore, the mistake committed by the assessee while applying for registration in form 10AB instead of form 10A and also by making a selection of the wrong section code, namely, 02-sub-clause (iii) of clause (ac) of sub-section\u00a0(1)\u00a0of section\u00a012A\u00a0of the Act instead of 02-sub-clause (i) of clause (ac) of sub-section\u00a0(1)\u00a0of section\u00a012A\u00a0of the Act was condoned. The Commissioner (E) is\u00a0 directed\u00a0 to hear and dispose of the request of the assessee by allowing it to apply under form 10A.(AY.2024-25)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 12A : Registration-Trust or institution-Rejection of applicarion on the ground of wrong code selected for provisional registration-and barred by limitation-Mistakes committed while applying registration could be condoned-Commissioner (E) directed to hear and dispose of request of assessee by allowing it to apply under Form 10A. [S. 12AB, Form 10A, 10AB] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-50247","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-d4r","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50247","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=50247"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50247\/revisions"}],"predecessor-version":[{"id":50248,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50247\/revisions\/50248"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50247"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50247"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50247"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}