https://www.taxtmi.com/caselaws?id=758020 ITAT Ahmedabad allowed the appeal where registration under sections 12AB and 80G(5) was denied for late filing beyond the 30-09-2023 deadline. The applicant trust had filed Form 10A on 02-08-2023, which was before the original deadline. CBDT Circular 7/2024 dated 25-04-2024 extended the filing deadline to 30-06-2024 due to electronic filing difficulties. The tribunal held that denial of registration solely on grounds of missing the 30-09-2023 deadline was improper given the subsequent extension. The appeal was allowed for statistical purposes. en-us Wed, 12 Jun 2024 00:00:00 +0530 Fri, 06 Sep 2024 08:20:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758020 ITAT Ahmedabad allowed the appeal where registration under sections 12AB and 80G(5) was denied for late filing beyond the 30-09-2023 deadline. The applicant trust had filed Form 10A on 02-08-2023, which was before the original deadline. CBDT Circular 7/2024 dated 25-04-2024 extended the filing deadline to 30-06-2024 due to electronic filing difficulties. The tribunal held that denial of registration solely on grounds of missing the 30-09-2023 deadline was improper given the subsequent extension. The appeal was allowed for statistical purposes. Case-Laws Income Tax Wed, 12 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758020