https://www.taxtmi.com/caselaws?id=758099 The ITAT Raipur allowed the assessee society's appeal against denial of registration under Section 80G(5) for late filing of Form 10AB. While the tribunal acknowledged that the CIT(Exemption) Bhopal's rejection was justified based on the Sri Nrisimha Priya Charitable Trust HC judgment, it noted that CBDT Circular No.7/2024 dated 25.04.2024 provided relief. The circular permitted entities whose applications were rejected for late filing to submit fresh applications by 30.06.2024. The tribunal directed that the assessee society could approach the CIT(Exemption) with a fresh Form 10AB application within the extended timeline, which would be treated as valid under the circular provisions. en-us Thu, 27 Jun 2024 00:00:00 +0530 Fri, 06 Sep 2024 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758099 The ITAT Raipur allowed the assessee society's appeal against denial of registration under Section 80G(5) for late filing of Form 10AB. While the tribunal acknowledged that the CIT(Exemption) Bhopal's rejection was justified based on the Sri Nrisimha Priya Charitable Trust HC judgment, it noted that CBDT Circular No.7/2024 dated 25.04.2024 provided relief. The circular permitted entities whose applications were rejected for late filing to submit fresh applications by 30.06.2024. The tribunal directed that the assessee society could approach the CIT(Exemption) with a fresh Form 10AB application within the extended timeline, which would be treated as valid under the circular provisions. Case-Laws Income Tax Thu, 27 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758099