https://www.taxtmi.com/caselaws?id=780348 ITAT allowed the appeal of the applicant whose 80G registration was rejected for delay, holding that delays can be condoned. The tribunal noted CBDT instructions conferring power on CIT(E) to condone late 12A registrations and treated 12A and 80G as closely linked; in view of the Finance Bill 2024 amendment and tribunal precedent, timelines in section 80G(5) are directory. The ITAT directed the CIT(E) to treat the delayed application as falling under clause (iv) of the first proviso to section 80G and decide on merits, allowing the appeal for statistical purposes. en-us Mon, 06 Oct 2025 00:00:00 +0530 Wed, 29 Oct 2025 08:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780348 ITAT allowed the appeal of the applicant whose 80G registration was rejected for delay, holding that delays can be condoned. The tribunal noted CBDT instructions conferring power on CIT(E) to condone late 12A registrations and treated 12A and 80G as closely linked; in view of the Finance Bill 2024 amendment and tribunal precedent, timelines in section 80G(5) are directory. The ITAT directed the CIT(E) to treat the delayed application as falling under clause (iv) of the first proviso to section 80G and decide on merits, allowing the appeal for statistical purposes. Case-Laws Income Tax Mon, 06 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780348