Delay in u/s 80G Renewal Excused Where Prior Approval Was Granted Late

Scon Pro Foundation Vs CIT (ITAT Pune) 80G renewal can’t be rejected for “impossible” delay: ITAT Pune remands matter to CIT(E) Pune ITAT set aside the rejection of 80G(5) renewal and remanded the matter for fresh consideration, holding that the assessee could not be penalised for a delay which was practically impossible to avoid. The Assessee-trust had filed Form 10AB on 31-12-2024 seeking renewal of approval u/s 80G(5). The CIT(E) rejected the application on the ground that it was filed 90 days late, as renewal ought to have been sought six months prior to expiry of the existing approv...