Section 80G & 12A Registration Denials Set Aside Due to Procedural Opportunity

Maitri Foundation Vs CIT Exemption (ITAT Pune)

The Maitri Foundation filed two appeals against separate orders dated 29.06.2023 issued by the Commissioner of Income Tax (Exemption), Pune, rejecting its applications for registration under Section 12A(1)(ac)(iii) and approval under Section 80G(5) of the Income Tax Act, 1961. Both applications were filed on 27.12.2022 in Form 10AB. The appeals were delayed, but the ITAT, Pune, condoned the delay after being satisfied with the reasons provided in the condonation application and affidavit, noting sufficient cause prevented timely filing

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