ITAT Condones Delay as Genuine Cause Existed for Late 80G Registration Application

Advertisement Rashtra Tej Manch Vs CIT(Exemptions) (ITAT Mumbai) Summary: The appeal was filed by the assessee against the order of the Commissioner of Income Tax (Exemptions), Mumbai, rejecting its application for regular registration under Section 80G(5) of the Income-tax Act for Assessment Year 2025-26. The Commissioner rejected the application on the ground that it had been filed more than 17 months beyond the prescribed time limit after the expiry of the provisional approval. The assessee submitted that the delay occurred due to an inadvertent mistake and a misconception that no separ...