https://www.taxtmi.com/caselaws?id=782008 ITAT Chennai-AT allowed the assessee-trust's appeal for statistical purposes, holding that the time limit in Section 80G(5)(iii) is directory and not a ground to deny exemption solely for belated filing of Form 10AB. The Tribunal observed that the CIT(E) erred in rejecting the application on a technical ground without examining the trust's objects and activities on merits. ITAT directed CIT(E) to reconsider the trust's application under Section 80G(5), in light of the amended provisions and CBDT Circular, after granting reasonable opportunity of hearing. en-us Fri, 26 Sep 2025 00:00:00 +0530 Mon, 24 Nov 2025 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782008 ITAT Chennai-AT allowed the assessee-trust's appeal for statistical purposes, holding that the time limit in Section 80G(5)(iii) is directory and not a ground to deny exemption solely for belated filing of Form 10AB. The Tribunal observed that the CIT(E) erred in rejecting the application on a technical ground without examining the trust's objects and activities on merits. ITAT directed CIT(E) to reconsider the trust's application under Section 80G(5), in light of the amended provisions and CBDT Circular, after granting reasonable opportunity of hearing. Case-Laws Income Tax Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782008