https://www.taxtmi.com/caselaws?id=450833 ITAT Surat allowed the appeal where registration under section 80G(5) was rejected due to delayed filing of Form 10AB. The assessee filed the application on 02.12.2022, missing the 30.09.2022 deadline per CBDT circular. Following precedent in Vananchal Kelavani Trust case, the Tribunal condoned the delay and remitted the matter back to CIT(E) for fresh adjudication on merits. The assessee was directed to file relevant details and documents as required by CIT(E). en-us Mon, 11 Mar 2024 00:00:00 +0530 Thu, 14 Mar 2024 07:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450833 ITAT Surat allowed the appeal where registration under section 80G(5) was rejected due to delayed filing of Form 10AB. The assessee filed the application on 02.12.2022, missing the 30.09.2022 deadline per CBDT circular. Following precedent in Vananchal Kelavani Trust case, the Tribunal condoned the delay and remitted the matter back to CIT(E) for fresh adjudication on merits. The assessee was directed to file relevant details and documents as required by CIT(E). Case-Laws Income Tax Mon, 11 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450833