https://www.taxtmi.com/caselaws?id=463307 ITAT, MUMBAI allowed the appeal and directed CIT(E) to treat the delayed Form 10AB as filed on time despite a 23-day delay, permitting regularisation of provisional registration under section 12AB. The tribunal applied a liberal approach to condoning the technical delay, noting a Board circular intended to extend the filing opportunity, and ordered the CIT(E) to decide the application on merits and in accordance with law. Appeal allowed for statistical purposes. en-us Wed, 28 May 2025 00:00:00 +0530 Fri, 22 Aug 2025 20:06:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463307 ITAT, MUMBAI allowed the appeal and directed CIT(E) to treat the delayed Form 10AB as filed on time despite a 23-day delay, permitting regularisation of provisional registration under section 12AB. The tribunal applied a liberal approach to condoning the technical delay, noting a Board circular intended to extend the filing opportunity, and ordered the CIT(E) to decide the application on merits and in accordance with law. Appeal allowed for statistical purposes. Case-Laws Income Tax Wed, 28 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463307