https://www.taxtmi.com/caselaws?id=759636 The ITAT Kolkata allowed the appeal of a charitable organization whose application for final approval under section 80G(5)(iii) was rejected by the AO for alleged delay in filing Form 10AB. The assessee filed the application on 01.11.2022, which the AO deemed non-maintainable citing CBDT Circular No. 6 of 2023 that extended the filing deadline to 30.09.2022. However, the ITAT noted that a subsequent CBDT circular dated 25.04.2024 further extended the deadline to 30.06.2024. Since the application was filed before this extended deadline, the ITAT directed the CIT(Exemption) to admit the application and grant approval under section 80G(5)(iii) in accordance with law. en-us Wed, 03 Jul 2024 00:00:00 +0530 Sat, 05 Oct 2024 08:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759636 The ITAT Kolkata allowed the appeal of a charitable organization whose application for final approval under section 80G(5)(iii) was rejected by the AO for alleged delay in filing Form 10AB. The assessee filed the application on 01.11.2022, which the AO deemed non-maintainable citing CBDT Circular No. 6 of 2023 that extended the filing deadline to 30.09.2022. However, the ITAT noted that a subsequent CBDT circular dated 25.04.2024 further extended the deadline to 30.06.2024. Since the application was filed before this extended deadline, the ITAT directed the CIT(Exemption) to admit the application and grant approval under section 80G(5)(iii) in accordance with law. Case-Laws Income Tax Wed, 03 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759636