Section 80G registration cannot be denied merely for Delay Due to Technical Glitches

Madhav Gaushala Charitable Trust Vs CIT (Exemption) (ITAT Chandigarh) The appeal initiated by the assessee Trust challenges the rejection of its final registration under section 80G of the Income Tax Act, 1961, citing limitation issues. This article explores the intricacies of the case, including the grounds of rejection, the Trust’s arguments, and the subsequent decision. Detailed Analysis: The rejection by the ld. Commissioner of Income Tax (Exemptions) was primarily based on the Trust’s failure to submit its final registration within the stipulated timeframe, as outlined in the ...