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Issues: Whether the application for regular registration under section 80G(5) of the Income-tax Act, 1961 was barred by limitation, and whether the extended time granted by the CBDT circulars applied to the assessee's case.
Analysis: The assessee had already been granted provisional registration, and the application for regular registration was filed after the original period mentioned in the statute. The Tribunal noted that the statute did not itself provide for condonation of delay in filing the relevant forms, but the CBDT, in exercise of its power under section 119 of the Income-tax Act, 1961, had extended the time limit by circulars. It further noted that the later circular extended the benefit up to 30/09/2023 and covered cases where the due date had expired, including cases of provisional registration under section 80G(5). On the facts, the assessee's case fell within the scope of the extended time limit.
Conclusion: The rejection of the application on limitation was set aside, and the matter was remanded to the CIT(E) to treat the application as filed within time and decide it on merits.
Ratio Decidendi: Where a CBDT circular validly extends the time for filing an application for regular registration, an assessee holding provisional registration is entitled to that extended period if the case falls within the circular's scope.
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