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TMI Blog2024 (9) TMI 1510X X X X Extracts X X X X X X X X Extracts X X X X ..... 12A(1)(ac)(iii) of the Act which could have been considered by the CIT(Exemption). In the light of the latest decisions in Sri Jeyamkonda Choleeswara Soundaranayakai Amman Kumbhabiskheka Mala Kuzhu and Raj Krishan Jain Charitable Trust s cases [ 2024 (6) TMI 1400 - ITAT DELHI ] the typographical error deserves to be corrected. Therefore, it would be appropriate and reasonable if the appeal is remanded back to the file of the CIT(Exemption) for fresh adjudication by considering amended application of the appellant under the required provisions. Appeal is allowed for statistical purposes. - SHRI M BALAGANEH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER For the Assessee: Shri Ravi Pratap Mal, Adv. Shri D.B. Jain, CA For the Depar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be read as clause (iii) instead of clause (ii) of the Income Tax Act and had also revised the form by correcting the said typographical error and as such the application made in Form 10AB was an application for the grant of registration to the appellant society which and had also been granted provisional registration. 3. That the learned CIT(Exemption) has, however, rejected the said application on the mere ground that as no functionality is available on the ITBA module to transfer the same the registration sought u/s 12A of the Act cannot be granted to it. 4. That in so doing, he has failed to appreciate that even otherwise, an appropriate application having been made within the time and revised form had also been furnished correcting the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .com 502 (Chennai-Trib.). In this case the ITAT has held as under: 5. After hearing both the sides and going through the facts, it is noted that the assessee has simpliciter made a technical mistake in applying u/s.12A(1)(ac)(ii) instead of 12A(ac)(iii) of the Act. It was informed to the Bench by the ld. Counsel for the assessee that even now the assessee has filed fresh Form No,10AB seeking registration u/s.12A(1)(ac)(iii) of the Act, which can also be considered. In our view, the same purpose will be served by adjudicating the same application. Hence, we set aside the order of CIT(Exemption) and remand the matter back to his file for fresh adjudication, either considering the subsequent application of assessee u/s.12A(1)(ac)(iii) of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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