https://www.taxtmi.com/caselaws?id=760647 The ITAT PUNE allowed the appeal, setting aside the CIT(E)'s rejection of the appellant's 80G regular registration application on limitation grounds. The appellant had received provisional 80G registration on 16/02/2022 and filed for regular registration on 30/09/2023. The tribunal held that Circular 08/2023 extended the filing deadline to 30/09/2023, making the application timely. Non-compliance with rectification notices was deemed accidental as they were sent to a tax consultant who failed to inform the assessee. The matter was remanded to CIT(E) for adjudication on merits with proper hearing opportunities. en-us Tue, 27 Aug 2024 00:00:00 +0530 Thu, 24 Oct 2024 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760647 The ITAT PUNE allowed the appeal, setting aside the CIT(E)'s rejection of the appellant's 80G regular registration application on limitation grounds. The appellant had received provisional 80G registration on 16/02/2022 and filed for regular registration on 30/09/2023. The tribunal held that Circular 08/2023 extended the filing deadline to 30/09/2023, making the application timely. Non-compliance with rectification notices was deemed accidental as they were sent to a tax consultant who failed to inform the assessee. The matter was remanded to CIT(E) for adjudication on merits with proper hearing opportunities. Case-Laws Income Tax Tue, 27 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760647