https://www.taxtmi.com/caselaws?id=754317 ITAT Surat allowed assessee's appeal against CIT(E)'s rejection of 80G registration application. CIT(E) had rejected the application citing non-compliance with time limits under section 80G(5) third proviso clause (iii). ITAT held that the six-month time limit for applying after provisional registration applies only to newly formed trusts that haven't commenced activities, not to existing trusts already conducting charitable activities before obtaining provisional registration. Following Jodhpur ITAT precedent, the matter was remanded to CIT(E) for fresh consideration with proper hearing opportunity. en-us Thu, 11 Jan 2024 00:00:00 +0530 Thu, 20 Jun 2024 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754317 ITAT Surat allowed assessee's appeal against CIT(E)'s rejection of 80G registration application. CIT(E) had rejected the application citing non-compliance with time limits under section 80G(5) third proviso clause (iii). ITAT held that the six-month time limit for applying after provisional registration applies only to newly formed trusts that haven't commenced activities, not to existing trusts already conducting charitable activities before obtaining provisional registration. Following Jodhpur ITAT precedent, the matter was remanded to CIT(E) for fresh consideration with proper hearing opportunity. Case-Laws Income Tax Thu, 11 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754317