Delay in 80G Registration Due to Portal Glitches Condoned by ITAT Mumbai

Mohanji Bharat Welfare Foundation Vs CIT (Exemptions) (ITAT Mumbai) The appeal before the Income Tax Appellate Tribunal (ITAT) Mumbai was filed by Mohanji Bharat Welfare Foundation against the order of the Commissioner of Income Tax (Exemptions) [CIT(E)] cancelling its provisional registration under Section 80G of the Income Tax Act, 1961. Assessee’s Contentions The assessee sought to set aside the rejection order on grounds that: There was no delay in applying for regular registration under Section 80G, as the application in Form 10AB was filed on 03.08.2024 before the end of AY 2024–25...