https://www.taxtmi.com/caselaws?id=778876 ITAT held the trust's Form 10AB for regular 80G registration was filed after the extended due date (30.06.2024) and thus beyond the prescribed time limit. The tribunal acknowledged the delay was procedural and the trust had demonstrated genuine charitable activity, but found the Act and CBDT Circular No.7/2024 prescribe a firm filing deadline. Noting no statutory provision for condonation of delay, ITAT observed the trust may seek relief from CBDT under s.119(2)(b). The appeal was allowed for statistical purposes. en-us Fri, 25 Jul 2025 00:00:00 +0530 Wed, 24 Sep 2025 08:08:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778876 ITAT held the trust's Form 10AB for regular 80G registration was filed after the extended due date (30.06.2024) and thus beyond the prescribed time limit. The tribunal acknowledged the delay was procedural and the trust had demonstrated genuine charitable activity, but found the Act and CBDT Circular No.7/2024 prescribe a firm filing deadline. Noting no statutory provision for condonation of delay, ITAT observed the trust may seek relief from CBDT under s.119(2)(b). The appeal was allowed for statistical purposes. Case-Laws Income Tax Fri, 25 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778876