Matter Remanded: Delay in Filing Form 10AB Not Grounds for Rejecting Registration Under Section 80G(5)

Grow Foundation Vs CIT (Exemption) (ITAT Ahmedabad)

Conclusion: Tribunal restored the matter to the CIT(E) for de novo consideration noting that assessee-trust had filed application for grant of final approval under Section 80G(5) on 28.04.2023 and assessee could have filed application for grant of approval on or before 30.09.2023 which further stood extended to 30.06.2024 vide Circular No. 7/2024 dated 25.04.2024 then, the application for grant of final registration under Section 80G(5) could not be denied only on the ground that the same was not filed before 30-0

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