https://www.taxtmi.com/caselaws?id=757775 The ITAT PUNE ruled in favor of the appellant trust regarding denial of section 80G(5) approval. The tribunal held that the trust's application for regular approval was filed within the prescribed limitation period, as it was submitted before the six-month deadline prior to provisional approval expiry. The CIT(Exemptions) was found unjustified in denying approval based on alleged delay in filing Form 10AB. Additionally, the tribunal determined that service of hearing notices through ITBA portal was invalid under section 282(1), citing precedent from Punjab Haryana HC in Munjal BCU Centre case, and concluded proper notice was not served to the appellant. en-us Mon, 29 Jul 2024 00:00:00 +0530 Mon, 02 Sep 2024 08:25:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757775 The ITAT PUNE ruled in favor of the appellant trust regarding denial of section 80G(5) approval. The tribunal held that the trust's application for regular approval was filed within the prescribed limitation period, as it was submitted before the six-month deadline prior to provisional approval expiry. The CIT(Exemptions) was found unjustified in denying approval based on alleged delay in filing Form 10AB. Additionally, the tribunal determined that service of hearing notices through ITBA portal was invalid under section 282(1), citing precedent from Punjab Haryana HC in Munjal BCU Centre case, and concluded proper notice was not served to the appellant. Case-Laws Income Tax Mon, 29 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757775