The case concerns denial of registration u/s. 80G(5)(iii) and...

The case concerns denial of registration u/s. 80G(5)(iii) and the timeline for filing the application. The Tribunal noted the provision for provisional registration to facilitate new trusts/institutions. Trusts already engaged in charitable activities but not registered u/s. 80G(5) can apply for provisional registration. The sub-clause requires such institutions to apply at least six months before provisional registration expiry or within six months of activity commencement. The Tribunal interpreted this clause to apply to trusts not yet engaged in charitable activities at provisional registration. The Trust's application was deemed valid and timely. The Tribunal also noted the provisional approval's validity until A.Y. 2025-26, which can only be canceled for specific violations, none of which were cited in this case. The Tribunal directed the CIT(E) to review the application's eligibility beyond technical grounds.