https://www.taxtmi.com/caselaws?id=755670 ITAT allowed the appeal, directing CIT(Exemption) to decide the assessee's application for final approval under clause (iii) to the First Proviso to section 80G(5) within two months. Tribunal held that institutions with provisional approval from 28.06.2022 could apply for final approval despite having commenced activities earlier; commencement for eligibility is to be counted from provisional registration. If final approval is granted, 80G benefits continuous from pre-amendment status will be deemed uninterrupted, and the assessee will not be deprived of benefits for the period between 31/03/2021 and 28/06/2022 due to technical filing errors. en-us Tue, 09 Jul 2024 00:00:00 +0530 Mon, 01 Sep 2025 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755670 ITAT allowed the appeal, directing CIT(Exemption) to decide the assessee's application for final approval under clause (iii) to the First Proviso to section 80G(5) within two months. Tribunal held that institutions with provisional approval from 28.06.2022 could apply for final approval despite having commenced activities earlier; commencement for eligibility is to be counted from provisional registration. If final approval is granted, 80G benefits continuous from pre-amendment status will be deemed uninterrupted, and the assessee will not be deprived of benefits for the period between 31/03/2021 and 28/06/2022 due to technical filing errors. Case-Laws Income Tax Tue, 09 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755670