ITAT held that the trust's application for regular registration under s.80G in Form No.10AB, filed on 30.09.2024, was time-barred as the CBDT had extended the due date only up to 30.06.2024; accordingly the filing was beyond the prescribed period. The Tribunal observed the delay was procedural and the trust had otherwise demonstrated genuineness of charitable activities, but concluded the statutory time limit under the Act read with the CBDT circular is binding. Noting absence of an express condonation mechanism in the Act or Rules for Form No.10AB, ITAT permitted the trust liberty to seek condonation from the CBDT under s.119(2)(b). Appeal allowed for statistical purposes.
ITAT held that the trust's application for regular registration under s.80G in Form No.10AB, filed on 30.09.2024, was time-barred as the CBDT had extended the due date only up to 30.06.2024; accordingly the filing was beyond the prescribed period. The Tribunal observed the delay was procedural and the trust had otherwise demonstrated genuineness of charitable activities, but concluded the statutory time limit under the Act read with the CBDT circular is binding. Noting absence of an express condonation mechanism in the Act or Rules for Form No.10AB, ITAT permitted the trust liberty to seek condonation from the CBDT under s.119(2)(b). Appeal allowed for statistical purposes.
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