Anant Vallabh Foundation,Asalpha vs Ito 27(1)(1) Mumbai, Vashi on 17 March, 2026
However, the assessee filed the application for regular registration on 30.03.2025,
resulting in a delay of about five months. The assessee had duly explained the
reasons for such delay before the Ld. CIT(E). The Ld. DR contended that the Ld.
CIT(E) does not have the power to condone the delay in filing an application for
approval under section 12A of the Act. However, on consideration of the decision
of the Coordinate Bench of the ITAT Pune in the case of Sunworld Society of
Social Services (supra), we find that the Ld. CIT(E) is empowered to condone the
delay where reasonable cause is shown for filing the application belatedly.
Further, the relevant proviso inserted with effect from 01.10.2024 provides as
uner: