https://www.taxtmi.com/caselaws?id=313270 ITAT Jaipur allowed the appeal regarding denial of approval under section 80G despite a 2.5-month delay in filing Form 10AB application for permanent registration. The tribunal held that the assessee had provisional registration until A.Y. 2024-25 and complied with section 80G(5). Emphasizing that procedural provisions should aid justice rather than hinder it, and citing SC precedent that technicalities should not obstruct substantial justice, the tribunal directed CIT(A) to decide registration from the application filing date, allowing the appeal for statistical purposes. en-us Tue, 28 Nov 2023 00:00:00 +0530 Wed, 04 Dec 2024 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313270 ITAT Jaipur allowed the appeal regarding denial of approval under section 80G despite a 2.5-month delay in filing Form 10AB application for permanent registration. The tribunal held that the assessee had provisional registration until A.Y. 2024-25 and complied with section 80G(5). Emphasizing that procedural provisions should aid justice rather than hinder it, and citing SC precedent that technicalities should not obstruct substantial justice, the tribunal directed CIT(A) to decide registration from the application filing date, allowing the appeal for statistical purposes. Case-Laws Income Tax Tue, 28 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313270