Trust filed application for final approval u/s 80G(5) on 02.08.2023, before the extended due date of...

Trust filed application for final approval u/s 80G(5) on 02.08.2023, before the extended due date of 30.06.2024 prescribed by CBDT Circular No. 7/2024. Denying registration solely on ground of non-filing before 30.09.2023 is incorrect as the deadline was extended. ITAT allowed the appeal for statistical purposes, recognizing the trust's timely application within the extended timeline for filing Form 10A/10AB for recognition u/ss 12A/80G. .....

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