https://www.taxtmi.com/caselaws?id=753932 ITAT Kolkata allowed the appeal of a Bar Association established in 1924 that was denied regular registration under section 80G(5)(iii). The CIT(Exemption) had incorrectly granted provisional registration then denied regular registration, claiming the application was time-barred as it was filed beyond six months of commencing activities. ITAT held the application was within time limits per Board circulars, the assessee's charitable activities remained unchanged since its previous registration under the old regime, and the CIT(Exemption)'s procedure was incorrect. The tribunal directed grant of registration under section 80G(5)(iii). en-us Tue, 11 Jun 2024 00:00:00 +0530 Tue, 27 Aug 2024 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753932 ITAT Kolkata allowed the appeal of a Bar Association established in 1924 that was denied regular registration under section 80G(5)(iii). The CIT(Exemption) had incorrectly granted provisional registration then denied regular registration, claiming the application was time-barred as it was filed beyond six months of commencing activities. ITAT held the application was within time limits per Board circulars, the assessee's charitable activities remained unchanged since its previous registration under the old regime, and the CIT(Exemption)'s procedure was incorrect. The tribunal directed grant of registration under section 80G(5)(iii). Case-Laws Income Tax Tue, 11 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753932