https://www.taxtmi.com/caselaws?id=313011 ITAT Kolkata allowed the appeal regarding Section 80G registration rejection. The trust's application was rejected due to incorrect clause mention, which the tribunal held was a rectifiable mistake rather than illegality. The CIT(E) should have allowed correction instead of requiring fresh application withdrawal. The tribunal condoned the delay, directing that the revised application be treated as timely filed. Following precedent in West Bengal Welfare Society case, the tribunal held that provisional registration holders can apply for final registration regardless of prior activity commencement. Matter remanded to CIT(E) for merit-based decision. en-us Fri, 08 Dec 2023 00:00:00 +0530 Mon, 18 Mar 2024 19:39:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313011 ITAT Kolkata allowed the appeal regarding Section 80G registration rejection. The trust's application was rejected due to incorrect clause mention, which the tribunal held was a rectifiable mistake rather than illegality. The CIT(E) should have allowed correction instead of requiring fresh application withdrawal. The tribunal condoned the delay, directing that the revised application be treated as timely filed. Following precedent in West Bengal Welfare Society case, the tribunal held that provisional registration holders can apply for final registration regardless of prior activity commencement. Matter remanded to CIT(E) for merit-based decision. Case-Laws Income Tax Fri, 08 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313011