https://www.taxtmi.com/caselaws?id=464791 ITAT allowed the appeal, holding the denial of final registration under s.80G was based on a rectifiable, inadvertent clerical error and not an illegality. The Tribunal condoned delay, directed that the fresh application be treated as filed within time, and restored the matter to CIT (Exemption) to decide on merits irrespective of the delay. ITAT held the assessing authority should have permitted rectification or suo motu treated the application under relevant clause of s.80G(5). Reliance was placed on West Bengal Welfare Society (2023) to support eligibility despite prior commencement of activities. en-us Wed, 31 Jan 2024 00:00:00 +0530 Fri, 14 Nov 2025 20:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464791 ITAT allowed the appeal, holding the denial of final registration under s.80G was based on a rectifiable, inadvertent clerical error and not an illegality. The Tribunal condoned delay, directed that the fresh application be treated as filed within time, and restored the matter to CIT (Exemption) to decide on merits irrespective of the delay. ITAT held the assessing authority should have permitted rectification or suo motu treated the application under relevant clause of s.80G(5). Reliance was placed on West Bengal Welfare Society (2023) to support eligibility despite prior commencement of activities. Case-Laws Income Tax Wed, 31 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464791