https://www.taxtmi.com/caselaws?id=778544 ITAT held that the assessee's fresh Form 10AB filed within the CBDT Circular No.7/2024 extended period was valid despite an earlier rejection for incorrect section code. The Tribunal found the Circular allowed filing a fresh application within the extended time where the original was rejected for delay or wrong section code, and the corrected application was filed before the CIT(E) considered and rejected the original. The CIT(E) order was set aside and remitted for fresh consideration of the 80G(5) approval in accordance with law; the appeal was allowed for statistical purposes. en-us Tue, 16 Sep 2025 00:00:00 +0530 Wed, 17 Sep 2025 12:51:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778544 ITAT held that the assessee's fresh Form 10AB filed within the CBDT Circular No.7/2024 extended period was valid despite an earlier rejection for incorrect section code. The Tribunal found the Circular allowed filing a fresh application within the extended time where the original was rejected for delay or wrong section code, and the corrected application was filed before the CIT(E) considered and rejected the original. The CIT(E) order was set aside and remitted for fresh consideration of the 80G(5) approval in accordance with law; the appeal was allowed for statistical purposes. Case-Laws Income Tax Tue, 16 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778544