https://www.taxtmi.com/highlights?id=78700 The ITAT held that the rejection of final Registration u/s. 80G(5)(iii) due to a belated filing was justified. The Trust had failed to file within the six-month period, rendering the application not maintainable. The decision overlooked Circular No. 6 of 2023, allowing fresh applications until 30-09-2023. The ITAT directed the CIT[E] to reconsider the application for final Registration u/s. 80G, ensuring the Trust's cooperation in providing necessary details. The appeal was allowed for statistical purposes. en-us Fri, 21 Jun 2024 18:46:39 +0530 Fri, 21 Jun 2024 18:46:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=78700 The ITAT held that the rejection of final Registration u/s. 80G(5)(iii) due to a belated filing was justified. The Trust had failed to file within the six-month period, rendering the application not maintainable. The decision overlooked Circular No. 6 of 2023, allowing fresh applications until 30-09-2023. The ITAT directed the CIT[E] to reconsider the application for final Registration u/s. 80G, ensuring the Trust's cooperation in providing necessary details. The appeal was allowed for statistical purposes. Highlights Income Tax Fri, 21 Jun 2024 18:46:39 +0530 https://www.taxtmi.com/highlights?id=78700