Technical Delay in Form 10AB Filing Cannot Block 80G Recognition: ITAT Chennai

Our Shoulders Foundation Vs CIT (Exemptions) (ITAT Chennai) The appeal concerns an order dated 25.02.2025 passed by the Commissioner of Income Tax (Exemptions), Chennai [CIT(E)] for the assessment year 2024-25, wherein the assessee’s application for approval under Section 80G was rejected. The sole issue before the Tribunal is whether the assessee’s delayed application in Form 10AB should have been rejected on grounds of limitation or treated as a valid application in light of the amended provisions of Section 80G. The assessee submitted Form 10AB on 10.09.2024 seeking final registration u...