| Language : | English |
|---|---|
| Isbn : | |
| No of pages : | 9 |
| Publisher : | Financial Management Service Foundation |
| Author Information : | Dr. Manoj Fogla, CA Suresh Kumar Kejriwal, Dr. Sanjay Patra and Mr. Sandeep Sharma |
| Published Date : | 07-07-2026 |
Condonation of Delay in 80G Renewal
The issue explains the scope and applicability of CBDT Circular No. 06/2026 and identifies the categories of organizations covered by the condonation of delay.
It discusses the key legal and practical implications arising from the circular and also examines the position of organizations covered under clause (iii) of the first proviso to section 80G(5) in light of the relevant judicial precedent.
Dr. Manoj Fogla, specialises in governance, legal & finance issues related to voluntary organisations. He is consultant to various international funding agencies, voluntary organizations and corporate foundations.
Suresh Kumar Kejriwal is working with NGO sector since last more than 22 years. He has facilitated the process of formulating guidelines for the financial management system for NGO sector.
Dr. Sanjay Patra, A seasoned professional with a demonstrated history of working in the development sector, holds a Doctor of Philosophy (Ph.D.) focused in Monitoring and Reporting of NGO projects in India – Trends and Challenges.
Mr. Sandeep Sharma serves as the Executive Director at Financial Management Service Foundation. A seasoned trainer, facilitated more than 500 workshops across the globe on financial management, NPO governance and legal compliances.