https://www.taxtmi.com/caselaws?id=751801 ITAT Kolkata allowed the trust's appeals against CIT(E)'s rejection of applications for final registration under section 12AA(1)(ac)(iii) and final approval under section 80G(5)(iii). The CIT(E) had rejected both applications as premature, finding they were filed before the prescribed six-month period prior to provisional registration expiry. The Tribunal held that applications can be filed at the earliest possible event, with no bar on early filing. The matter was remanded to CIT(E) for fresh consideration, directing expeditious decision within two months and ensuring continuity of benefits without break during the interim period. en-us Tue, 23 Apr 2024 00:00:00 +0530 Thu, 25 Apr 2024 06:35:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751801 ITAT Kolkata allowed the trust's appeals against CIT(E)'s rejection of applications for final registration under section 12AA(1)(ac)(iii) and final approval under section 80G(5)(iii). The CIT(E) had rejected both applications as premature, finding they were filed before the prescribed six-month period prior to provisional registration expiry. The Tribunal held that applications can be filed at the earliest possible event, with no bar on early filing. The matter was remanded to CIT(E) for fresh consideration, directing expeditious decision within two months and ensuring continuity of benefits without break during the interim period. Case-Laws Income Tax Tue, 23 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751801