https://www.taxtmi.com/caselaws?id=754368 The Tribunal allowed the appeal, condoning the 178-day delay in filing the application for approval under section 80G(5) of the Income Tax Act, 1961. It directed the Ld. CIT(E) to reconsider the application, emphasizing the commencement of activities on 27.09.2022 and ensuring compliance with statutory requirements. The decision underscored the importance of timely application submissions and the interpretation of charitable activities, providing guidance on condoning delays based on legal precedents and bona fide beliefs. The appeal was allowed for statistical purposes, highlighting the Tribunal's commitment to fair treatment and adherence to legal provisions. en-us Fri, 08 Mar 2024 00:00:00 +0530 Fri, 21 Jun 2024 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754368 The Tribunal allowed the appeal, condoning the 178-day delay in filing the application for approval under section 80G(5) of the Income Tax Act, 1961. It directed the Ld. CIT(E) to reconsider the application, emphasizing the commencement of activities on 27.09.2022 and ensuring compliance with statutory requirements. The decision underscored the importance of timely application submissions and the interpretation of charitable activities, providing guidance on condoning delays based on legal precedents and bona fide beliefs. The appeal was allowed for statistical purposes, highlighting the Tribunal's commitment to fair treatment and adherence to legal provisions. Case-Laws Income Tax Fri, 08 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754368