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of <h1>Tax Tribunal Condoned Delay in Section 80G(5)(iii) Exemption Applications, Balancing Compliance and Justice Amid Deadline Ambiguities.</h1> Two appeals were filed against the Commissioner of Income Tax (Exemption) Ahmedabad's orders rejecting tax exemption applications under Section 80G(5)(iii) due to non-compliance with filing deadlines in Form No.10AB. The appellants argued for leniency due to extensions granted by Circular No.6/2023, while the respondents insisted on strict adherence to deadlines. The Tribunal acknowledged the ambiguity in time limits and practical difficulties for older trusts, deciding to condone the delay based on precedents like the Delhi High Court's decision in DCIT(Exemption) vs. Vishwa Jagriti Mission. This decision emphasizes balancing procedural compliance with practical justice.
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