https://www.taxtmi.com/caselaws?id=753956 The ITAT Chandigarh allowed the appeal regarding Section 80G approval rejection. The CIT(E) incorrectly rejected the application as non-maintainable based on activity commencement date (18/04/2006) and alleged time-barring, without examining merits. The assessee society obtained provisional approval on 05/04/2023 and filed Form 10AB on 23/09/2023, well within the six-month deadline of 05/10/2023. The tribunal held that since the society was incorporated on 06/09/2022 and received provisional approval thereafter, the case fell under the first limb of Section 80G(5)(iii), making the earlier activity commencement date irrelevant for final approval purposes. en-us Wed, 01 May 2024 00:00:00 +0530 Thu, 13 Jun 2024 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753956 The ITAT Chandigarh allowed the appeal regarding Section 80G approval rejection. The CIT(E) incorrectly rejected the application as non-maintainable based on activity commencement date (18/04/2006) and alleged time-barring, without examining merits. The assessee society obtained provisional approval on 05/04/2023 and filed Form 10AB on 23/09/2023, well within the six-month deadline of 05/10/2023. The tribunal held that since the society was incorporated on 06/09/2022 and received provisional approval thereafter, the case fell under the first limb of Section 80G(5)(iii), making the earlier activity commencement date irrelevant for final approval purposes. Case-Laws Income Tax Wed, 01 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753956