https://www.taxtmi.com/caselaws?id=778010 ITAT HYDERABAD - AT set aside the CIT(E) order rejecting registration u/s 12AB and remitted the matter for fresh consideration. The tribunal found the Form-10AB was filed late but noted legislative amendments and CBDT circulars caused genuine confusion; the assessee submitted reasons and evidence of charitable activity. The CIT(E) failed to address the explanation for delay or consider merits. The file is returned to CIT(E) for a fresh hearing on the delay and merits; the appeal is allowed for statistical purposes. en-us Fri, 22 Aug 2025 00:00:00 +0530 Mon, 08 Sep 2025 15:32:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778010 ITAT HYDERABAD - AT set aside the CIT(E) order rejecting registration u/s 12AB and remitted the matter for fresh consideration. The tribunal found the Form-10AB was filed late but noted legislative amendments and CBDT circulars caused genuine confusion; the assessee submitted reasons and evidence of charitable activity. The CIT(E) failed to address the explanation for delay or consider merits. The file is returned to CIT(E) for a fresh hearing on the delay and merits; the appeal is allowed for statistical purposes. Case-Laws Income Tax Fri, 22 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778010