https://www.taxtmi.com/caselaws?id=797071 Regular registration under Section 12AB and approval under Section 80G must be sought by a provisionally registered institution at least six months before provisional registration expires or within six months of commencing activities, whichever is earlier. Where activities commenced on 28.03.2024 and provisional registration remained valid through A.Y. 2025-26, applications filed on 22.09.2024 were within both applicable deadlines. The corresponding requirements for provisional Section 80G approval operate pari materia. Rejection solely on limitation was therefore unsustainable, requiring both applications to be examined on their merits. en-us Thu, 26 Feb 2026 00:00:00 +0530 Mon, 17 Aug 2026 08:38:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797071 Regular registration under Section 12AB and approval under Section 80G must be sought by a provisionally registered institution at least six months before provisional registration expires or within six months of commencing activities, whichever is earlier. Where activities commenced on 28.03.2024 and provisional registration remained valid through A.Y. 2025-26, applications filed on 22.09.2024 were within both applicable deadlines. The corresponding requirements for provisional Section 80G approval operate pari materia. Rejection solely on limitation was therefore unsustainable, requiring both applications to be examined on their merits. Case-Laws Income Tax Thu, 26 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797071