https://www.taxtmi.com/caselaws?id=758180 ITAT Chandigarh allowed the appeal regarding rejection of final registration under Section 80G(5)(iii). The assessee filed Form 10AB on 04/09/2023 within six months of provisional registration granted on 24/08/2023, meeting prescribed time limits. Though the application was initially rejected on 19/03/2024 before CBDT Circular 07/2024, the tribunal found merit in examining the application on merits rather than dismissing on limitation grounds. The matter was remitted to CIT(E) to admit the application as filed within stipulated period and examine on merits. en-us Fri, 30 Aug 2024 00:00:00 +0530 Sat, 14 Mar 2026 13:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758180 ITAT Chandigarh allowed the appeal regarding rejection of final registration under Section 80G(5)(iii). The assessee filed Form 10AB on 04/09/2023 within six months of provisional registration granted on 24/08/2023, meeting prescribed time limits. Though the application was initially rejected on 19/03/2024 before CBDT Circular 07/2024, the tribunal found merit in examining the application on merits rather than dismissing on limitation grounds. The matter was remitted to CIT(E) to admit the application as filed within stipulated period and examine on merits. Case-Laws Income Tax Fri, 30 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758180