https://www.taxtmi.com/caselaws?id=446773 ITAT Ahmedabad allowed the appeal where CIT(E) denied final registration under section 80G due to belated filing of Form 10AB. The assessee trust, having provisional registration from October 2021, filed the application on February 28, 2023, claiming unawareness of the six-month deadline requirement. ITAT held that CBDT Circular 6/2023 extended the deadline to September 30, 2023, and permitted fresh applications even for previously rejected cases. The tribunal found CIT(E) failed to consider this circular provision and directed reconsideration of the application with proper hearing opportunity. en-us Thu, 30 Nov 2023 00:00:00 +0530 Mon, 11 Dec 2023 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446773 ITAT Ahmedabad allowed the appeal where CIT(E) denied final registration under section 80G due to belated filing of Form 10AB. The assessee trust, having provisional registration from October 2021, filed the application on February 28, 2023, claiming unawareness of the six-month deadline requirement. ITAT held that CBDT Circular 6/2023 extended the deadline to September 30, 2023, and permitted fresh applications even for previously rejected cases. The tribunal found CIT(E) failed to consider this circular provision and directed reconsideration of the application with proper hearing opportunity. Case-Laws Income Tax Thu, 30 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446773