https://www.taxtmi.com/highlights?id=78626 The case concerns denial of registration u/s. 80G(5)(iii) and the timeline for filing the application. The Tribunal noted the provision for provisional registration to facilitate new trusts/institutions. Trusts already engaged in charitable activities but not registered u/s. 80G(5) can apply for provisional registration. The sub-clause requires such institutions to apply at least six months before provisional registration expiry or within six months of activity commencement. The Tribunal interpreted this clause to apply to trusts not yet engaged in charitable activities at provisional registration. The Trust's application was deemed valid and timely. The Tribunal also noted the provisional approval's validity until A.Y. 2025-26, which can o..... en-us Wed, 19 Jun 2024 13:36:01 +0530 Wed, 19 Jun 2024 13:36:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=78626 The case concerns denial of registration u/s. 80G(5)(iii) and the timeline for filing the application. The Tribunal noted the provision for provisional registration to facilitate new trusts/institutions. Trusts already engaged in charitable activities but not registered u/s. 80G(5) can apply for provisional registration. The sub-clause requires such institutions to apply at least six months before provisional registration expiry or within six months of activity commencement. The Tribunal interpreted this clause to apply to trusts not yet engaged in charitable activities at provisional registration. The Trust's application was deemed valid and timely. The Tribunal also noted the provisional approval's validity until A.Y. 2025-26, which can o..... Highlights Income Tax Wed, 19 Jun 2024 13:36:01 +0530 https://www.taxtmi.com/highlights?id=78626