https://www.taxtmi.com/caselaws?id=458397 The ITAT Pune partially allowed the appeal, setting aside the rejection of the appellant's regular registration application under section 80G(5) of the Income Tax Act, 1961, due to limitation issues. The Tribunal recognized the applicability of CBDT Circulars 08/2022 and 06/2023, which extended the filing deadlines. It found the appellant's delay justified and directed authorities to adjudicate the application on its merits, treating it as timely filed. The decision underscores the significance of considering individual case circumstances and the relevance of circulars in assessing registration validity under the Act. en-us Wed, 28 Aug 2024 00:00:00 +0530 Thu, 24 Oct 2024 19:42:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458397 The ITAT Pune partially allowed the appeal, setting aside the rejection of the appellant's regular registration application under section 80G(5) of the Income Tax Act, 1961, due to limitation issues. The Tribunal recognized the applicability of CBDT Circulars 08/2022 and 06/2023, which extended the filing deadlines. It found the appellant's delay justified and directed authorities to adjudicate the application on its merits, treating it as timely filed. The decision underscores the significance of considering individual case circumstances and the relevance of circulars in assessing registration validity under the Act. Case-Laws Income Tax Wed, 28 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458397