Section 80G Approval Can’t Be Denied for Form 10AB Delay: ITAT Mumbai

Trimurti Educational Charitable Trust Vs ITO (ITAT Mumbai) Delay in Form 10AB Not Fatal: ITAT Orders Condonation and Merits-Based Consideration of 80G Approval The Mumbai Bench of the ITAT dealt with the rejection of a charitable trust’s application for final approval under section 80G(5), which was dismissed by the CIT (Exemptions) solely on the ground of delay in filing Form 10AB. The trust held valid registration under section 12A up to AY 2026–27 and had been granted provisional 80G approval up to AY 2025–26. The delay occurred due to a bona fide misunderstanding that the validity of...