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Issues: Whether the assessee's belated Form No. 10AB application for regular registration under section 80G could be entertained or condoned.
Analysis: The application for regular 80G registration was filed after the extended due date prescribed by the CBDT circular. The statutory scheme and the circular fixed a specific time limit for filing Form No. 10AB, and the filing was admittedly beyond that period. The delay was characterised as procedural, but the prescribed limitation remained mandatory and no discretion to condone such delay was shown to exist.
Conclusion: The belated application was correctly rejected as barred by limitation, and the assessee was not entitled to have the delay condoned.
Final Conclusion: The decision affirms that compliance with the prescribed filing deadline for regular 80G registration is mandatory, and an application made beyond that deadline cannot be entertained.
Ratio Decidendi: Where the statute and governing circular prescribe a fixed period for filing Form No. 10AB for regular 80G registration, the authority has no power to condone a belated filing and the application is liable to be rejected as time-barred.
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