https://www.taxtmi.com/caselaws?id=800550 The proviso governing charitable registration applications empowers the Commissioner to condone delayed applications where reasonable cause is shown and to deem them timely filed. Filing a prior application under an incorrect statutory clause, followed promptly by a corrected Form 10AB application, together with an affidavit and chronology showing no deliberate default, supports reasonable cause. This statutory condonation power operates independently of the general relaxation provided by the CBDT circular. Once delay is condoned, the registration application must be considered afresh on its objects, genuineness of activities, and other applicable registration conditions, without revisiting limitation. en-us Tue, 25 Aug 2026 00:00:00 +0530 Thu, 08 Oct 2026 08:45:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800550 The proviso governing charitable registration applications empowers the Commissioner to condone delayed applications where reasonable cause is shown and to deem them timely filed. Filing a prior application under an incorrect statutory clause, followed promptly by a corrected Form 10AB application, together with an affidavit and chronology showing no deliberate default, supports reasonable cause. This statutory condonation power operates independently of the general relaxation provided by the CBDT circular. Once delay is condoned, the registration application must be considered afresh on its objects, genuineness of activities, and other applicable registration conditions, without revisiting limitation. Case-Laws Income Tax Tue, 25 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800550