https://www.taxtmi.com/caselaws?id=467919 A short delay in filing an appeal was condoned because the explanation based on transit of papers and the managing trustee's health was accepted and no serious Revenue objection was raised. In the charitable registration context, the Tribunal treated the time limit for filing Form No. 10AB for final approval under section 80G(5) as directory on the facts, relying on the amended registration scheme, relaxation circulars, continuing genuine hardship, and the linkage between 12A and 80G registration. The delayed application was therefore not rejected on a technical ground, but remitted to the CIT(E) for decision on merits. en-us Fri, 03 Oct 2025 00:00:00 +0530 Wed, 08 Apr 2026 20:27:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467919 A short delay in filing an appeal was condoned because the explanation based on transit of papers and the managing trustee's health was accepted and no serious Revenue objection was raised. In the charitable registration context, the Tribunal treated the time limit for filing Form No. 10AB for final approval under section 80G(5) as directory on the facts, relying on the amended registration scheme, relaxation circulars, continuing genuine hardship, and the linkage between 12A and 80G registration. The delayed application was therefore not rejected on a technical ground, but remitted to the CIT(E) for decision on merits. Case-Laws Income Tax Fri, 03 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467919