https://www.taxtmi.com/caselaws?id=760574 ITAT Pune allowed taxpayer's appeal against CIT(E)'s denial of registration under section 80G for belated filing of Form 10AB application. The tribunal held that existing trusts/institutions performing charitable activities since inception can apply for regular registration within six months of provisional registration expiry, rejecting CIT(E)'s interpretation that would permanently bar older trusts from registration. The tribunal found the application was filed within prescribed time limits and directed CIT(E) to verify taxpayer's eligibility on merits rather than rejecting on technical grounds. Appeal allowed for statistical purposes. en-us Fri, 18 Oct 2024 00:00:00 +0530 Wed, 23 Oct 2024 08:19:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760574 ITAT Pune allowed taxpayer's appeal against CIT(E)'s denial of registration under section 80G for belated filing of Form 10AB application. The tribunal held that existing trusts/institutions performing charitable activities since inception can apply for regular registration within six months of provisional registration expiry, rejecting CIT(E)'s interpretation that would permanently bar older trusts from registration. The tribunal found the application was filed within prescribed time limits and directed CIT(E) to verify taxpayer's eligibility on merits rather than rejecting on technical grounds. Appeal allowed for statistical purposes. Case-Laws Income Tax Fri, 18 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760574