https://www.taxtmi.com/caselaws?id=786474 The six-month filing requirement for Form No. 10AB from commencement of activities under the proviso to section 80G(5) was held applicable only to newly formed trusts and institutions, not to pre-existing charitable entities already carrying on activities before the provisional registration regime began. A rejection based only on delay, without any adverse finding on genuineness of activities or compliance with statutory conditions, was treated as unsustainable. The delay therefore warranted condonation and the application had to be examined on merits, with the matter restored for fresh consideration in accordance with law. en-us Tue, 06 Jan 2026 00:00:00 +0530 Fri, 13 Feb 2026 09:18:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786474 The six-month filing requirement for Form No. 10AB from commencement of activities under the proviso to section 80G(5) was held applicable only to newly formed trusts and institutions, not to pre-existing charitable entities already carrying on activities before the provisional registration regime began. A rejection based only on delay, without any adverse finding on genuineness of activities or compliance with statutory conditions, was treated as unsustainable. The delay therefore warranted condonation and the application had to be examined on merits, with the matter restored for fresh consideration in accordance with law. Case-Laws Income Tax Tue, 06 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786474