S. 80G : Donation-Application for registration dismissed on ground Form 10AB was filed beyond time prescribed-Central Board Of Direct Taxes Circular No. 7 Of 2024, Dated April 25, 2024 (2024) 463 ITR 14 (St)-Directed Commissioner (E) to consider Assessee’s application and grant exemption-Delay of 243 days in filing of appeal is condoned.[S.12A,80G(5)(iii), 253(5), Form No 10A, 10AB]