https://www.taxtmi.com/highlights?id=77167 Registration applied u/s 80G - The Tribunal examined the provisions of Section 80G(5) of the Act and clarified the interpretation of CBDT Circulars related to application deadlines. It emphasized the importance of allowing institutions already engaged in charitable activities to obtain final registration under Section 80G(5)(iii) of the Act, regardless of when they commenced activities. Based on its findings, the Tribunal set aside the Commissioner's decision and directed the granting of provisional approval to the assessee, subject to eligibility. en-us Mon, 06 May 2024 16:08:22 +0530 Mon, 06 May 2024 16:08:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=77167 Registration applied u/s 80G - The Tribunal examined the provisions of Section 80G(5) of the Act and clarified the interpretation of CBDT Circulars related to application deadlines. It emphasized the importance of allowing institutions already engaged in charitable activities to obtain final registration under Section 80G(5)(iii) of the Act, regardless of when they commenced activities. Based on its findings, the Tribunal set aside the Commissioner's decision and directed the granting of provisional approval to the assessee, subject to eligibility. Highlights Income Tax Mon, 06 May 2024 16:08:22 +0530 https://www.taxtmi.com/highlights?id=77167