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Facts
The assessee filed an application for registration under Section 80G of the Income-tax Act, 1961, in Form 10AB after the extended due date. The Commissioner of Income Tax (Exemption) rejected the application citing lack of power to condone the delay.
Held
The Tribunal held that the registration under Section 80G cannot be denied solely for the reason of late filing of Form 10AB. The Tribunal condoned the delay and restored the issue to the Commissioner for a decision after providing the assessee with a reasonable opportunity of hearing.
Key Issues
Whether the delay in filing Form 10AB for registration u/s 80G can be condoned and if so, whether the registration can be denied on this ground.
Sections Cited
80G, 10AB
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Income Tax Appellate Tribunal, `GAUHATI BENCH, GUWAHATI
Before: SHRIDUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM
This is an appeal preferred by the assessee against the order of the Commissioner of Income Tax (Exemption) (hereinafter referred to as the “Ld. CIT(E)”] dated 21.06.2026.
The only issue raised by the assessee in the various grounds of appeal is against the order of ld. CIT (E), rejecting the application for registration u/s 80G of the Income-tax Act, 1961 (the Act) without providing proper opportunity of hearing. The ld. Counsel for the assessee at the outset submitted that the application for registration u/s 80G of the Act was filed on 03.12.2024 in form 10AB of the Act as against the extended due date for filing of form 10AB on or before 30.06.2024 as per CBDT Circular No.7/2024 dated 25.04.2024. The
After hearing the rival contentions and perusing the materials available on record, we are of the view that the registration u/s 80G of the Act cannot be denied for the reasons of late filing of form 10AB. Accordingly we hereby condone the delay in filing the form 10AB for registration u/s 80G of the Act and restore the issue to the file of the CIT (E) with direction to decide the issue of registration after affording reasonable opportunity of hearing to the assessee.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on 13.03.2026.