https://www.taxtmi.com/caselaws?id=463424 For an assessee holding provisional registration, the filing deadline for Form 10AB for regular approval under section 80G is computed with reference to the expiry of the provisional registration period. Where Form 10AB was filed before the end of that period, the application was treated as within limitation, and delay-based rejection was not sustainable. The commencement of activities was not treated as decisive on these facts because the trust's activities had already begun before provisional registration. CBDT Circular No. 7/2024 was viewed as addressing a different assessment-year situation and not controlling the relevant provisional registration period. en-us Wed, 02 Jul 2025 00:00:00 +0530 Mon, 01 Sep 2025 19:17:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463424 For an assessee holding provisional registration, the filing deadline for Form 10AB for regular approval under section 80G is computed with reference to the expiry of the provisional registration period. Where Form 10AB was filed before the end of that period, the application was treated as within limitation, and delay-based rejection was not sustainable. The commencement of activities was not treated as decisive on these facts because the trust's activities had already begun before provisional registration. CBDT Circular No. 7/2024 was viewed as addressing a different assessment-year situation and not controlling the relevant provisional registration period. Case-Laws Income Tax Wed, 02 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463424