BHURABHAI PUNJABHAI PARSANA FOUNDATION vs CIT
Whether the timeline prescribed under clause (iii) of the first proviso to Section 80G(5) of the Income Tax Act for filing Form 10AB for final registration is mandatory or directory, and whether the application filed by the assessee trust should be rejected solely on grounds of delayed filing --- Held: The timeline is directory, not mandatory, and the application cannot be rejected solely on technical grounds of delay, especially considering CBDT circulars extending deadlines for similar forms and the transitional nature of the amendments.
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