HOPE FOR ANIMALS,DEHRADUN vs. CIT(EXEMPTION), LUCKNOW

The solitary issue in this appeal is that Ld.CIT(E) has denied the registration u/s 80G of the Act as the assessee has filed Form 10AB delayed.

Heard the contentions of both parties at length and perused the material available on record. The solitary issue in this case is that Ld. CIT(E) has dismissed the application for registration u/s 80G of the Act by holding that Form 10AB was filed delayed. The claim of the assessee is that due to technical glitches in the Income Tax Portal, Form 10AB could not be filed within stipulated time period. 4. Considering the facts and judgements relied upon by the assessee, of the Co-ordinate Bench of Mumbai Tribunal in the case of Trimurti Educational Charitable Trust vs ITO [Exemption] in ITA No.65333/Mum/2025 vide order dated 27.01.2026, we are of the opinion that the delay being Bonafide and unintentional, Ld. CIT(E) should have considered the application of the assessee on the merits. Thus, by respectfully following the afore said judgement, we condone the delay in filing Form 10AB and remand the matter back to the file of Ld. CIT(E) to decide the application of the assessee for grant of registration u/s 80G(5) of the Act after verifying the merits of the charitable activities carried out by the assessee. Accordingly, all Grounds of appeal raised by the assessee are allowed for statistical purposes.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 05.06.2026. Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) JUDICIAL MEMBER ACCOUNTANT MEMBER Date- 05.06.2026 *Amit Kumar, Sr.P.S* Page | 2