https://www.taxtmi.com/caselaws?id=762446 ITAT Pune allowed the appeal and directed CIT(E) to treat the application for registration under section 80G as filed within statutory time limit. The tribunal held that CIT(E) erroneously rejected the application on technical grounds without considering the assessee's reply to show cause notice or following binding precedent. The court clarified that existing trusts can apply for regular registration within six months of provisional registration expiry, and the provisional approval remains valid until AY 2024-25 unless cancelled for specific violations. CIT(E) was directed to verify the assessee's eligibility and provide proper opportunity for hearing. en-us Tue, 15 Oct 2024 00:00:00 +0530 Mon, 02 Dec 2024 08:53:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762446 ITAT Pune allowed the appeal and directed CIT(E) to treat the application for registration under section 80G as filed within statutory time limit. The tribunal held that CIT(E) erroneously rejected the application on technical grounds without considering the assessee's reply to show cause notice or following binding precedent. The court clarified that existing trusts can apply for regular registration within six months of provisional registration expiry, and the provisional approval remains valid until AY 2024-25 unless cancelled for specific violations. CIT(E) was directed to verify the assessee's eligibility and provide proper opportunity for hearing. Case-Laws Income Tax Tue, 15 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762446