https://www.taxtmi.com/caselaws?id=752801 ITAT Pune upheld CIT Exemption's denial of approval under section 80G(5) where the assessee failed to file the application within six months from provisional approval grant. The Tribunal held that without express statutory power, it cannot condone delays in filing Form 10AB applications. Relying on SC precedents in State of UP v. Harish Chandra and Union of India v. Kirloskar Pneumatic, the Tribunal confirmed that statutory authorities lack inherent power to condone delays absent specific legislative provision. The assessee's appeal was dismissed. en-us Thu, 16 May 2024 00:00:00 +0530 Fri, 17 May 2024 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752801 ITAT Pune upheld CIT Exemption's denial of approval under section 80G(5) where the assessee failed to file the application within six months from provisional approval grant. The Tribunal held that without express statutory power, it cannot condone delays in filing Form 10AB applications. Relying on SC precedents in State of UP v. Harish Chandra and Union of India v. Kirloskar Pneumatic, the Tribunal confirmed that statutory authorities lack inherent power to condone delays absent specific legislative provision. The assessee's appeal was dismissed. Case-Laws Income Tax Thu, 16 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752801