S. 12A : Registration –Trust or institution-Form No 10AB could not be up loaded due technical glitches-Commissioner is directed to accept Form No. 10AB in physical mode treating same as filed prior to last date of submission-Decide it on its own merits, considering period of delay and reasons for delay. [Form No.10AB, Art. 226]
Vaishya Welfare Gaushala and Naturopathy Shiksha Society v. Union of India (2024) 301 Taxman 496 (Chhattisgarh)(HC)