https://www.taxtmi.com/caselaws?id=761234 The ITAT Delhi set aside the CIT(E)'s denial of section 80G application where the assessee had received provisional certificate under section 10AC on 25.10.2022 but failed to file Form 10AB within the statutory time limit. The tribunal held that since provisional approval under section 80G was granted until AY 2025-26 with expiry on 31.03.2025, the second limb provisions were inapplicable. The tribunal ruled that procedural time limits are directory, not mandatory, and should serve justice rather than penalize parties. The matter was remitted back to CIT(E) for fresh consideration. en-us Tue, 20 Aug 2024 00:00:00 +0530 Thu, 07 Nov 2024 08:47:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761234 The ITAT Delhi set aside the CIT(E)'s denial of section 80G application where the assessee had received provisional certificate under section 10AC on 25.10.2022 but failed to file Form 10AB within the statutory time limit. The tribunal held that since provisional approval under section 80G was granted until AY 2025-26 with expiry on 31.03.2025, the second limb provisions were inapplicable. The tribunal ruled that procedural time limits are directory, not mandatory, and should serve justice rather than penalize parties. The matter was remitted back to CIT(E) for fresh consideration. Case-Laws Income Tax Tue, 20 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761234