The assessee is\u00a0 provisionally registered under section\u00a012A\u00a0of the\u00a0Income-tax Act, 1961, and under section\u00a080G(5)(iii)\u00a0on March 15, 2022. Application for approval under section\u00a080G(5)(iii)\u00a0was filed on November 1, 2022 in form 10AB. The Assessing Officer treated it as not maintainable on the ground that the Central Board of Direct Taxes by Circular No. 6 of 2023, dated May 24, 2023\u00a0 (2023) 454 ITR 37 (St) had extended the date of filing new applications in form 10AB only up to September 30, 2022. On appeal\u00a0 allowing the appeal the Tribunal held\u00a0 that by Circular dated April 25, 2024 issued by the Board the due date for filing forms 10A and 10AB had been extended up to June 30, 2024. Since, the assessee\u2019s application was filed on November 1, 2022, it was before the extended due date June 30, 2024. Under the circumstances, the Commissioner (E) is directed\u00a0 to admit the assessee\u2019s application in form 10AB and grant approval under section\u00a080G(5)(iii)\u00a0in accordance with law. (AY.2023-24)<\/p>\n","protected":false},"excerpt":{"rendered":"
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\u2019s 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] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-51374","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dmC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51374","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=51374"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51374\/revisions"}],"predecessor-version":[{"id":51375,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51374\/revisions\/51375"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51374"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51374"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51374"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}