Delay in Filing Form 10AB for 12AB Registration Can Be Condoned: ITAT Mumbai

Tirth Global Foundation Vs ITO (ITAT Mumbai) Delay in Filing Form 10AB for 12AB Registration Can Be Condoned; Matter Remanded to CIT(E) – ITAT Mumbai The ITAT Mumbai dealt with appeals filed by a charitable trust challenging rejection of applications u/s 12AB & 80G on the ground of delay in filing Form 10AB. The trust had earlier obtained provisional registration u/s 12A valid up to AY 2024-25 but filed Form 10AB for regular registration on 30.11.2024, which was beyond the prescribed time limit. The Tribunal first condoned the delay in filing the appeals, holding that the delay was due t...