https://www.taxtmi.com/caselaws?id=793791 Under the amended section 80G(5) framework, an institution whose activities had already commenced could still file Form 10AB after commencement, and the earlier proviso's time-limit was not applied to bar the application in the manner adopted by the Commissioner. The assessee had submitted the relevant documents, and rejection solely on a technical limitation ground, without examining the remaining eligibility conditions, was unsustainable. The application was treated as filed within the statutory time, the time-bar rejection was set aside, and the Commissioner was directed to consider the assessee's eligibility in accordance with law after granting a hearing. en-us Wed, 27 May 2026 00:00:00 +0530 Wed, 24 Jun 2026 07:08:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793791 Under the amended section 80G(5) framework, an institution whose activities had already commenced could still file Form 10AB after commencement, and the earlier proviso's time-limit was not applied to bar the application in the manner adopted by the Commissioner. The assessee had submitted the relevant documents, and rejection solely on a technical limitation ground, without examining the remaining eligibility conditions, was unsustainable. The application was treated as filed within the statutory time, the time-bar rejection was set aside, and the Commissioner was directed to consider the assessee's eligibility in accordance with law after granting a hearing. Case-Laws Income Tax Wed, 27 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793791