https://www.taxtmi.com/caselaws?id=448449 The ITAT PUNE held that a trust's application for 80G registration approval in Form 10AB was not time-barred. The CIT(E) had rejected the application solely on grounds of late filing. The ITAT ruled that for existing trusts with provisional registration, the time limit for regular registration is within six months of provisional registration expiry, not within six months of commencement of activities. The latter provision applies only to newly formed trusts that haven't started charitable activities. The ITAT directed the CIT(E) to treat the application as timely filed and verify the assessee's eligibility under the Act. The appeal was allowed for statistical purposes. en-us Fri, 05 Jan 2024 00:00:00 +0530 Fri, 19 Jan 2024 08:49:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448449 The ITAT PUNE held that a trust's application for 80G registration approval in Form 10AB was not time-barred. The CIT(E) had rejected the application solely on grounds of late filing. The ITAT ruled that for existing trusts with provisional registration, the time limit for regular registration is within six months of provisional registration expiry, not within six months of commencement of activities. The latter provision applies only to newly formed trusts that haven't started charitable activities. The ITAT directed the CIT(E) to treat the application as timely filed and verify the assessee's eligibility under the Act. The appeal was allowed for statistical purposes. Case-Laws Income Tax Fri, 05 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448449