https://www.taxtmi.com/caselaws?id=752163 The ITAT Ahmedabad allowed the assessee's appeal regarding Section 80G(5) final approval. The CIT(E) had rejected the application citing delay in filing Form 10AB beyond the September 30, 2022 deadline. However, the ITAT found that the assessee filed within six months of provisional registration granted on March 30, 2023, and the deadline was extended to June 30, 2024 via Circular 7/2024. Following the Chennai ITAT precedent in Periyar Maniammai Academy case, the tribunal held that timeline extensions for Section 12A should apply to Section 80G(5) renewals as well. Since the CIT(E) had already granted final approval under Section 12AB based on the same facts, the ITAT concluded there was no substantive reason to deny Section 80G(5) final registration. en-us Tue, 30 Apr 2024 00:00:00 +0530 Fri, 03 May 2024 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752163 The ITAT Ahmedabad allowed the assessee's appeal regarding Section 80G(5) final approval. The CIT(E) had rejected the application citing delay in filing Form 10AB beyond the September 30, 2022 deadline. However, the ITAT found that the assessee filed within six months of provisional registration granted on March 30, 2023, and the deadline was extended to June 30, 2024 via Circular 7/2024. Following the Chennai ITAT precedent in Periyar Maniammai Academy case, the tribunal held that timeline extensions for Section 12A should apply to Section 80G(5) renewals as well. Since the CIT(E) had already granted final approval under Section 12AB based on the same facts, the ITAT concluded there was no substantive reason to deny Section 80G(5) final registration. Case-Laws Income Tax Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752163