SHREE SANT BHOJAJI MAHARAJ DEOSTHAN AJANSARA,WARDHA vs. COMMISSIONER OF INCOME TAX EXEMPTION, .

On hearing both the sides, we find that the application of the assessee in form 10AB has been dismissed, by Ld. Prescribed Aurhority by holding that the application has been filed beyond the time limit as prescribed under law and Ld. Counsel has submitted that the assessee still holds the registration under Section 12A of the Act for the period 2021–2025.

Ld. DR has submitted that when application is filed with the delay, the same cannot be condoned by Ld. Prescribed Authority and there is no error in the impugned order.

We are of the considered view that though there is delay in filing of the application, Ld. Prescribed Authority should have examined the issue of delay from the perspective of hardships of the assessee. We find that in ITA no. 7406/MUM/2025 order dated 23.03.2026 Mumbai Benches have taken a view that the limitation prescribed for filing Forms 9A/10/10B/10BB are not sacrosanct in case of genuine hardships the same can be condoned. Similar has been the view of Ahmedabad Benches in case of Shree Maruti Seva Foundation vs. Commissioner of Income Tax (Exemption) ITA no. 2345/Ahd/2025 dated 18.02.2026. Hyderabad Bench in case of Sri Ajeya Sankara Trust Tirupati vs. Commissioner of Income Tax (Exemption) ITA no. 1366/Hyd/2025 dated 12.11.2025.

Thus, we find it an appropriate case to allow the appeal of the assessee for statistical purposes and impugned order is set aside and Ld. Prescribed Authority is directed to examine the merits of the application after taking into consideration the fact that the assessee holds 12A Registration for a period of 2021–2025 and the settled law is that wherein the assessee holds valid registration under Section 12A, benefit under Section 80G cannot be denied.

In the result, the appeal of the assessee is allowed for statistical purposes.