https://www.taxtmi.com/caselaws?id=313913 ITAT Kolkata allowed the appeal of a charitable institution whose application for final approval under section 80G(5)(iii) was rejected by authorities. The rejection was based on timing requirements for final registration applications following provisional approval. The Tribunal held that after provisional registration is granted, applications cannot be rejected merely because the institution commenced activities prior to provisional approval. The commencement date for activities should be counted from when activities are undertaken after provisional registration. The CIT(Exemption) was directed to grant provisional approval if the institution is otherwise eligible, and CIT(A) must decide the final registration application within three months. en-us Thu, 07 Mar 2024 00:00:00 +0530 Tue, 07 May 2024 23:06:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313913 ITAT Kolkata allowed the appeal of a charitable institution whose application for final approval under section 80G(5)(iii) was rejected by authorities. The rejection was based on timing requirements for final registration applications following provisional approval. The Tribunal held that after provisional registration is granted, applications cannot be rejected merely because the institution commenced activities prior to provisional approval. The commencement date for activities should be counted from when activities are undertaken after provisional registration. The CIT(Exemption) was directed to grant provisional approval if the institution is otherwise eligible, and CIT(A) must decide the final registration application within three months. Case-Laws Income Tax Thu, 07 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313913