2026 (5) TMI 732

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....e Income Tax Act, 1961 (for short, "the Act") filed on 11/11/2024 was dismissed as being beyond the time limit prescribed for filing the same. The assessee trust has assailed the impugned order on the following grounds of appeal: "1. On the facts and in the circumstances, the Id. CIT(E) erred in rejecting application filed by the Appellant for approval under section 80G of the Act on the alleged ground of delay in filing the application. 2. The Id. CIT(E) ought to have appreciated that the Appellant is an entity registered under section 12AA of the Income Tax Act, 1961 and therefore should have considered the Application filed for approval under section 80G of the Act. 3. The Id. CIT(E) failed to appreciate that t....

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....eyond the time limit prescribed under the statute. Accordingly, the CIT (Exemption), Hyderabad rejected the application filed by the assessee trust for registration under section 80G as barred by limitation. 4. The assessee trust, aggrieved with the order of the CIT (Exemption), Hyderabad, dated 17/06/2025 has assailed the impugned passed by the CIT (Exemption), Hyderabad before us. 5. We have heard the Learned Authorized Representatives of both parties, perused the orders of the authorities below and the material available on record. 6. Admittedly, it is a matter of fact discernible from the record that the assessee trust had delayed filing of the application in Form-10AB for registration under section 80G(5), clause (iii) of the ....

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....s inadvertent and not deliberate. The Ld. AR submitted that the assessee society had already been granted provisional registration and had thereafter complied with all statutory requirements. Elaborating further on his contention, the Ld. AR submitted that the delay in filing the application for regular registration was only procedural and should not defeat its substantive claim under Section 80G of the Act. The AR also contended that the assessee Trust had filed complete details before the CIT(Exemptions), which demonstrated the genuineness of its activities. 12. Per Contra, Ms. M Narmada, Learned CIT-DR supported the order of the CIT(Exemptions), Hyderabad and submitted that the time limit prescribed under the law is mandatory in natur....