Delay of 331 Days in Filing Appeal: ITAT Orders CIT (E) to Process Trust’s Fresh Form 10 AB application for Section 80 (G)(5)

The Income Tax Appellate Tribunal (ITAT) recently addressed a case where there was a significant delay of 331 days in filing an appeal related to Section 80G of the Income Tax Act. This section pertains to deductions for donations made to charitable trusts. The tribunal directed the Commissioner of Income Tax (Exemptions) (CIT-E) to process a fresh application for Form 10AB, which is crucial for trusts seeking registration under Section 80G. The delay in appeal was due to various administrative reasons, but the ITAT emphasized that the merits of the case should be considered despite procedural delays. The decision underscores the importance of processing applications in a timely manner and ensuring that charitable organizations can benefit from tax deductions as intended by the law.