https://www.taxtmi.com/caselaws?id=472344 Form 10AB for regular section 80G approval may be filed subject to the applicable period, with delayed filing capable of condonation on sufficient cause. Absence of regular professional assistance and technical portal difficulties are identified as grounds for condonation; the Tribunal under section 254(1) and the Commissioner under the proviso to section 12A(1)(ac)(iii) may address such delay. Object clauses allowing overseas activities or application of income do not automatically bar regular approval, since the section 11(1)(c) restriction is examined when exemption is claimed. Valid incorporation of proposed memorandum amendments requires verification during fresh merits consideration. en-us Tue, 14 Oct 2025 00:00:00 +0530 Thu, 08 Oct 2026 13:47:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472344 Form 10AB for regular section 80G approval may be filed subject to the applicable period, with delayed filing capable of condonation on sufficient cause. Absence of regular professional assistance and technical portal difficulties are identified as grounds for condonation; the Tribunal under section 254(1) and the Commissioner under the proviso to section 12A(1)(ac)(iii) may address such delay. Object clauses allowing overseas activities or application of income do not automatically bar regular approval, since the section 11(1)(c) restriction is examined when exemption is claimed. Valid incorporation of proposed memorandum amendments requires verification during fresh merits consideration. Case-Laws Income Tax Tue, 14 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472344