The Tribunal allowed the appeal filed by Muthi Trust, directing the Commissioner of Income Tax (Exemptions) to reconsider the application for Section 80G approval on merits. The CIT(E) had rejected the trust’s application for renewal under Section 80G(5) due to a delay in filing Form No.10AB. The Tribunal noted that while the timeline for filing Form 10AB for recognition under Section 12AB had been extended until 30.09.2023 vide CBDT Circular No. 6/2023 dated 24.05.2023, this extension had not been explicitly applied to applications under Section 80G. Hon’ble High Court of Madras in Sri Nrisimha Priya Charitable Trust (WP Nos.27030 of 2024) held that clause 5(ii) of Circular No.6 of 2023 dated 24.05.2023 is illegitimate, arbitrary and ultra vires the Constitution of India and that the extension shall apply to applications under section 80G(5) also. The Tribunal relying on its own decision and Madras High Court’s ruling in Sri Nrisimha Priya Charitable Trust v. CBDT (2024) 470 ITR 710 (Mad)(HC)  remanded the case back to the CIT(E).