Recognition of public charitable trusts under section 80G: prompt applications enable retrospective certification; short renewal delays condoned. Guidelines prescribe that an original 80G certificate can be effective from creation if the trust applies for registration within three months of clearance and applies for the 80G certificate within a further three months of registration. For renewals, delays up to three months are ordinarily condoned without reason; longer delays require satisfactory explanation and merit-based consideration to avoid hardship.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Recognition of public charitable trusts under section 80G: prompt applications enable retrospective certification; short renewal delays condoned.
Guidelines prescribe that an original 80G certificate can be effective from creation if the trust applies for registration within three months of clearance and applies for the 80G certificate within a further three months of registration. For renewals, delays up to three months are ordinarily condoned without reason; longer delays require satisfactory explanation and merit-based consideration to avoid hardship.
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