https://www.taxtmi.com/caselaws?id=419841 The Appellate Tribunal ITAT Bangalore addressed a delay of 176 days in filing an appeal, which was condoned due to valid reasons provided by the assessee. The rejection of the application for recognition u/s 80G by CIT(E) was based on insufficient proof of the trust's activities, raising doubts about genuineness. The Tribunal emphasized that the initiation of activities is not a prerequisite for approval u/s 80G, highlighting the importance of donations for charitable operations. The matter was remanded to CIT(E) for a fresh review to ensure fairness in decision-making. en-us Wed, 09 Mar 2022 00:00:00 +0530 Tue, 22 Mar 2022 08:59:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419841 The Appellate Tribunal ITAT Bangalore addressed a delay of 176 days in filing an appeal, which was condoned due to valid reasons provided by the assessee. The rejection of the application for recognition u/s 80G by CIT(E) was based on insufficient proof of the trust's activities, raising doubts about genuineness. The Tribunal emphasized that the initiation of activities is not a prerequisite for approval u/s 80G, highlighting the importance of donations for charitable operations. The matter was remanded to CIT(E) for a fresh review to ensure fairness in decision-making. Case-Laws Income Tax Wed, 09 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419841