https://www.taxtmi.com/caselaws?id=752132 The ITAT Ahmedabad allowed the appeal of a charitable trust whose application for final approval under Section 80G(5) was rejected for being filed belatedly. Following the precedent in CIT-1982 Charitable Trust, the ITAT held that there cannot be different timelines within the same provision for Section 12A registration and Section 80G(5) approval. Since the trust filed Form 10AB on 04.02.2023, within the extended timeline of 30.09.2023 provided by CBDT Circular, the CIT(Exemptions) order was set aside and the matter remanded for deciding the application on merits. en-us Wed, 17 Apr 2024 00:00:00 +0530 Fri, 03 May 2024 15:07:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752132 The ITAT Ahmedabad allowed the appeal of a charitable trust whose application for final approval under Section 80G(5) was rejected for being filed belatedly. Following the precedent in CIT-1982 Charitable Trust, the ITAT held that there cannot be different timelines within the same provision for Section 12A registration and Section 80G(5) approval. Since the trust filed Form 10AB on 04.02.2023, within the extended timeline of 30.09.2023 provided by CBDT Circular, the CIT(Exemptions) order was set aside and the matter remanded for deciding the application on merits. Case-Laws Income Tax Wed, 17 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752132