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2024 (1) TMI 877 - ITAT SURATRejection of Application u/s 80G(5) - non-compliance with the prescribed time limits for filing the application in Form No.10AB. - HELD THAT:- Respectfully following the judgement of the Hon’ble Delhi High Court in the case of Vishwa Jagriti Mission [2013 (1) TMI 157 - DELHI HIGH COURT] wherein the delay in filing application for registration u/s 12A, was allowable / condoned, hence, we condone the delay in filing Form 10AB, u/s 80G(5), and remit the matter back to the file of Ld.CIT(E) with the direction to decide the application of assessee, in accordance with law. The assessee is also directed to file details and documents, before ld CIT(E), as and when, required by ld CIT(E). For statistical purposes, the appeal of the assessee is treated to be allowed.
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