Delay in 80G Application Can Be Condoned Under Amended Law: ITAT Chennai

Mother Leela Trust Vs CIT (Exemption) (ITAT Chennai)

The appeal before the ITAT Chennai challenged the Commissioner of Income Tax (Exemption) [CIT(E)] order dated April 11, 2025, which rejected the assessee’s application for final registration under Section 80G(5)(iii) of the Income Tax Act, 1961. The sole reason for the rejection was that the application, dated November 23, 2024, was filed late, past the prescribed deadline of September 30, 2024. The CIT(E) concluded that it lacked the authority to condone the 53-day delay.

The assess

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