https://www.taxtmi.com/caselaws?id=778458 ITAT MUMBAI - AT allowed the appeal, holding the Commissioner's rejection of the application for regular registration under ss.11/80G as time-barred unsustainable. The Tribunal found the six-month filing rule from commencement of activities inapplicable to an entity established and active since 1952, and that the application was filed within six months prior to expiry of provisional approval. Reliance was placed on co-ordinate authority decisions. The matter was remitted to the Ld. Commissioner to treat the application as valid, decide it on merits, and reconsider registration accordingly; appeal allowed for statistical purposes. en-us Fri, 29 Aug 2025 00:00:00 +0530 Wed, 17 Sep 2025 08:31:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778458 ITAT MUMBAI - AT allowed the appeal, holding the Commissioner's rejection of the application for regular registration under ss.11/80G as time-barred unsustainable. The Tribunal found the six-month filing rule from commencement of activities inapplicable to an entity established and active since 1952, and that the application was filed within six months prior to expiry of provisional approval. Reliance was placed on co-ordinate authority decisions. The matter was remitted to the Ld. Commissioner to treat the application as valid, decide it on merits, and reconsider registration accordingly; appeal allowed for statistical purposes. Case-Laws Income Tax Fri, 29 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778458