https://www.taxtmi.com/caselaws?id=458370 A CBDT circular validly extended the time for filing an application for regular registration under section 80G(5), and the Tribunal held that an assessee already holding provisional registration could rely on that extended period where the case fell within the circular's scope. The statute itself did not provide condonation of delay, but the later circular covered expired due dates and applied to provisional registration cases; on these facts, the application was treated as within time. The limitation-based rejection was set aside and the matter was remanded for decision on merits. en-us Thu, 14 Mar 2024 00:00:00 +0530 Wed, 23 Oct 2024 19:36:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458370 A CBDT circular validly extended the time for filing an application for regular registration under section 80G(5), and the Tribunal held that an assessee already holding provisional registration could rely on that extended period where the case fell within the circular's scope. The statute itself did not provide condonation of delay, but the later circular covered expired due dates and applied to provisional registration cases; on these facts, the application was treated as within time. The limitation-based rejection was set aside and the matter was remanded for decision on merits. Case-Laws Income Tax Thu, 14 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458370