https://www.taxtmi.com/caselaws?id=767829 ITAT Mumbai allowed the assessee's appeal regarding section 80G registration renewal. Revenue rejected the application claiming it was filed under wrong section. ITAT held that since assessee was already an approved trust, Form 10AB application under clause (ii) of first proviso to section 80G(5) was correctly filed for renewal of existing registration. Grant of provisional approval cannot be sole basis for rejection. Matter restored to CIT(E) for fresh adjudication. en-us Fri, 28 Feb 2025 00:00:00 +0530 Wed, 26 Mar 2025 06:50:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767829 ITAT Mumbai allowed the assessee's appeal regarding section 80G registration renewal. Revenue rejected the application claiming it was filed under wrong section. ITAT held that since assessee was already an approved trust, Form 10AB application under clause (ii) of first proviso to section 80G(5) was correctly filed for renewal of existing registration. Grant of provisional approval cannot be sole basis for rejection. Matter restored to CIT(E) for fresh adjudication. Case-Laws Income Tax Fri, 28 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767829