Delay Alone Cannot Defeat Section 80G Approval, ITAT Orders Fresh Review

Gram Bartori Vikas Shikshan Samiti Vs CIT (ITAT Raipur) The assessee challenged the order of the Commissioner of Income Tax (Exemption), Bhopal dated 29.03.2026 rejecting its application in Form 10AB for final approval under Section 80G(5) of the Income-tax Act, 1961. The rejection was based solely on the ground that the application for final approval under Section 80G(5)(iii) had been filed beyond the prescribed time limit, despite the assessee having earlier obtained provisional approval under Section 80G and permanent registration under Section 12A. Before the Tribunal, the assessee submitt...