https://www.taxtmi.com/caselaws?id=311882 ITAT Jodhpur allowed the appeal regarding Section 80G registration rejection. The revenue authority had rejected the application as time-barred, claiming it was filed beyond six months of commencement of activities. The Tribunal held that for existing trusts already conducting charitable activities before obtaining provisional registration, the six-month limit applies from provisional registration expiry, not activity commencement. The interpretation avoiding absurdity was adopted, as existing trusts would otherwise be permanently barred from registration. The matter was remanded to CIT(E) for fresh consideration of eligibility criteria. en-us Fri, 10 Nov 2023 00:00:00 +0530 Wed, 31 Jan 2024 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311882 ITAT Jodhpur allowed the appeal regarding Section 80G registration rejection. The revenue authority had rejected the application as time-barred, claiming it was filed beyond six months of commencement of activities. The Tribunal held that for existing trusts already conducting charitable activities before obtaining provisional registration, the six-month limit applies from provisional registration expiry, not activity commencement. The interpretation avoiding absurdity was adopted, as existing trusts would otherwise be permanently barred from registration. The matter was remanded to CIT(E) for fresh consideration of eligibility criteria. Case-Laws Income Tax Fri, 10 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311882