https://www.taxtmi.com/caselaws?id=451160 ITAT Kolkata allowed the appeal regarding final approval under section 80G(5)(iii). The revenue contended that since the assessee had commenced activities prior to provisional registration, the time limit for final approval application had expired. The tribunal held that CBDT's extension to 30.09.2023 applied only to clause (i) applications, not clause (iii) final registrations. Once provisional approval is granted under clause (iv), institutions cannot be denied final registration merely because they operated before provisional approval. The commencement date should be counted from post-provisional registration activities. The CIT(Exemption) was directed to grant final approval if the assessee met other eligibility criteria. en-us Tue, 27 Feb 2024 00:00:00 +0530 Wed, 20 Mar 2024 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451160 ITAT Kolkata allowed the appeal regarding final approval under section 80G(5)(iii). The revenue contended that since the assessee had commenced activities prior to provisional registration, the time limit for final approval application had expired. The tribunal held that CBDT's extension to 30.09.2023 applied only to clause (i) applications, not clause (iii) final registrations. Once provisional approval is granted under clause (iv), institutions cannot be denied final registration merely because they operated before provisional approval. The commencement date should be counted from post-provisional registration activities. The CIT(Exemption) was directed to grant final approval if the assessee met other eligibility criteria. Case-Laws Income Tax Tue, 27 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451160