https://www.taxtmi.com/caselaws?id=792845 The time limit for filing an application for final approval under section 80G(5) was treated as directory, and the technical delay was condoned in the interest of substantial justice. Because the application had been rejected only for delay, without examining the statutory eligibility conditions, the genuineness of the charitable activities, or the effect of registration under section 12A, the matter required fresh consideration on merits. The Commissioner was directed to decide the application afresh after giving due opportunity and applying the principles of natural justice. en-us Fri, 22 May 2026 00:00:00 +0530 Thu, 04 Jun 2026 08:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792845 The time limit for filing an application for final approval under section 80G(5) was treated as directory, and the technical delay was condoned in the interest of substantial justice. Because the application had been rejected only for delay, without examining the statutory eligibility conditions, the genuineness of the charitable activities, or the effect of registration under section 12A, the matter required fresh consideration on merits. The Commissioner was directed to decide the application afresh after giving due opportunity and applying the principles of natural justice. Case-Laws Income Tax Fri, 22 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792845