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2023 (11) TMI 1241 - AT - Income TaxDenying the approval u/s 80G - delay on the part of the appellant in filing the application in Form 10AB - delay of about 2.5 months from the extended date of filing the application for obtaining the permanent registration u/s 80G(5)(vi) - HELD THAT:- There is no dispute as to the fact that assessee is provisionally registered till A.Y. 2024-25 vide order dated 27.10.2021. Thus it has complied with section 80G(5). The proviso to this section only deals with the procedure as to the filing of the application. The law of procedure has to be approached, understood and appreciated as a helpmate in the course of the process of administration of justice. Procedural provision should be so construed as to sub serve the course of justice and not to hinder it. It is a settled proposition of law that technicalities should not come in way in imparting the substantial justice. We get support of our this view from the decision of Hon’ble Supreme Court in case of S. Nagaraj & Others Vs. State Of Karnataka & Another [1993 (8) TMI 292 - SUPREME COURT] Though the assessee has filed the application of 2.5 months delay and the provisions registration was not cancelled merely for permanent registration the application filed delayed. The assessee has all the reasons for recognition u/s 80G of the Act at least from the date the assessee filed an application and therefore, we direct the ld. CIT(A) to decide the issue of registration u/s 80G of the Act in accordance with law from the date on which the assessee made an application for permanent registration - Appeal of the assessee is allowed for statistical purpose.
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