https://www.taxtmi.com/caselaws?id=766639 ITAT Ahmedabad allowed appeals against CIT(E)'s rejection of registration under section 12A and approval under section 80G(5). The assessee had submitted provisional registration under section 10(23C)(vi) instead of required section 12AB certificate. CIT(E) issued show cause notice for rectification which remained uncomplied, leading to rejection. ITAT noted subsequent amendment to section 12A(1)(ac)(iii) effective 01.10.2024 permitting registration based on provisional approval under section 10(23C)(vi). Matter remanded to CIT(E) for fresh consideration allowing assessee opportunity to rectify defects and decide both registration and approval applications in accordance with amended provisions. en-us Thu, 30 Jan 2025 00:00:00 +0530 Sat, 01 Mar 2025 08:25:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766639 ITAT Ahmedabad allowed appeals against CIT(E)'s rejection of registration under section 12A and approval under section 80G(5). The assessee had submitted provisional registration under section 10(23C)(vi) instead of required section 12AB certificate. CIT(E) issued show cause notice for rectification which remained uncomplied, leading to rejection. ITAT noted subsequent amendment to section 12A(1)(ac)(iii) effective 01.10.2024 permitting registration based on provisional approval under section 10(23C)(vi). Matter remanded to CIT(E) for fresh consideration allowing assessee opportunity to rectify defects and decide both registration and approval applications in accordance with amended provisions. Case-Laws Income Tax Thu, 30 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766639