https://www.taxtmi.com/caselaws?id=458370 The ITAT set aside the rejection of the appellant's application for regular registration under section 80G(5) of the Income Tax Act, initially denied due to being time-barred. The Tribunal found the reasons for delay sufficient, citing relevant CBDT Circulars that extended filing deadlines. The case was remanded to the CIT (Exemption) for reconsideration, emphasizing procedural adherence and the importance of circulars in registration validity. The appeal was allowed for statistical purposes. 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 The ITAT set aside the rejection of the appellant's application for regular registration under section 80G(5) of the Income Tax Act, initially denied due to being time-barred. The Tribunal found the reasons for delay sufficient, citing relevant CBDT Circulars that extended filing deadlines. The case was remanded to the CIT (Exemption) for reconsideration, emphasizing procedural adherence and the importance of circulars in registration validity. The appeal was allowed for statistical purposes. Case-Laws Income Tax Thu, 14 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458370