Procedural Mistake in Form 10AB Cannot Deny 80G Approval – ITAT Restores Application, Provisional 80G to Continue

Menaba Charitable Trust Vs CIT (Exemption) (ITAT Ahmedabad) Assessee is a registered charitable trust engaged in relief to poor, education &  general public utility. It was granted provisional 80G approval u/s 80G(5) via Form 10AC on 04.11.2021. As per law, it was required to apply for final registration in Form 10AB within the prescribed time under clause (ii) of the first proviso to section 80G(5). CBDT, through  Circular No. ­­­07/2024 dated 25.04.2024, extended the due date to 30.06.2024 &  clarified that even cases earlier rejected due to delay or wrong section selection wou...