https://www.taxtmi.com/caselaws?id=790545 Rejection of an 80G(5) approval application for delayed filing of Form No. 10AB and an alleged portal selection error was set aside where the applicant claimed the matter had not been examined on merits. The Tribunal held that, in the interest of justice and fair play, the Commissioner should grant an opportunity to explain the defect, produce supporting material, and consider any request for condonation of delay if required. The matter was remanded for fresh adjudication on merits after hearing the assessee, and the substantive claim for approval was left open. en-us Thu, 02 Apr 2026 00:00:00 +0530 Mon, 27 Apr 2026 08:21:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790545 Rejection of an 80G(5) approval application for delayed filing of Form No. 10AB and an alleged portal selection error was set aside where the applicant claimed the matter had not been examined on merits. The Tribunal held that, in the interest of justice and fair play, the Commissioner should grant an opportunity to explain the defect, produce supporting material, and consider any request for condonation of delay if required. The matter was remanded for fresh adjudication on merits after hearing the assessee, and the substantive claim for approval was left open. Case-Laws Income Tax Thu, 02 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790545