https://www.taxtmi.com/caselaws?id=754324 ITAT Ahmedabad set aside CIT(E)'s rejection of Trust's belated application for final registration under Section 80G(5)(iii) filed on 23.11.2022. The Trust, created in 2011 with final registration under Section 12AB and provisional registration under Section 80G granted on 11.02.2022, failed to file within the six-month statutory period. CIT(E) rejected the application as time-barred without considering CBDT Circular No. 6 of 2023 dated 24.05.2023, which permitted fresh applications until 30.09.2023 even for previously rejected cases. ITAT directed CIT(E) to reconsider the application with proper hearing opportunity. Appeal allowed for statistical purposes. en-us Wed, 10 Apr 2024 00:00:00 +0530 Fri, 21 Jun 2024 08:17:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754324 ITAT Ahmedabad set aside CIT(E)'s rejection of Trust's belated application for final registration under Section 80G(5)(iii) filed on 23.11.2022. The Trust, created in 2011 with final registration under Section 12AB and provisional registration under Section 80G granted on 11.02.2022, failed to file within the six-month statutory period. CIT(E) rejected the application as time-barred without considering CBDT Circular No. 6 of 2023 dated 24.05.2023, which permitted fresh applications until 30.09.2023 even for previously rejected cases. ITAT directed CIT(E) to reconsider the application with proper hearing opportunity. Appeal allowed for statistical purposes. Case-Laws Income Tax Wed, 10 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754324