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    <title>2026 (1) TMI 1028 - ITAT PUNE</title>
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    <description>Application for registration under section 80G was rejected administratively as time-barred after an initial in-time filing was dismissed for statistical reasons; the decision finds that refiling shortly after that rejection caused the delay and constitutes sufficient cause. The matter is set aside and remanded with directions to treat the second application as filed within time, to condone the delay, and to decide the registration application afresh on merits after affording a reasonable opportunity of hearing. The grounds urged by the applicant are allowed for statistical purposes.</description>
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      <title>2026 (1) TMI 1028 - ITAT PUNE</title>
      <link>https://www.taxtmi.com/caselaws?id=785272</link>
      <description>Application for registration under section 80G was rejected administratively as time-barred after an initial in-time filing was dismissed for statistical reasons; the decision finds that refiling shortly after that rejection caused the delay and constitutes sufficient cause. The matter is set aside and remanded with directions to treat the second application as filed within time, to condone the delay, and to decide the registration application afresh on merits after affording a reasonable opportunity of hearing. The grounds urged by the applicant are allowed for statistical purposes.</description>
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      <pubDate>Tue, 25 Nov 2025 00:00:00 +0530</pubDate>
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