https://www.taxtmi.com/caselaws?id=769259 ITAT Surat dismissed the assessee's appeal regarding denial of final approval under Section 80G(5)(iii) as infructuous. The tribunal held that technical glitches in Form 10AC erroneously mentioned "provisional approval" instead of "approval" during FY 2021-22. Following CBDT Circular 11/2022 and precedent from ITAT Kolkata, such approvals are deemed regular approvals valid for five years (AY 2022-23 to 2026-27). Since the assessee already possessed valid regular approval under clause (i), no fresh application under clause (iii) was required. The existing approval remains unaffected despite appeal dismissal. en-us Wed, 16 Apr 2025 00:00:00 +0530 Wed, 23 Apr 2025 09:08:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769259 ITAT Surat dismissed the assessee's appeal regarding denial of final approval under Section 80G(5)(iii) as infructuous. The tribunal held that technical glitches in Form 10AC erroneously mentioned "provisional approval" instead of "approval" during FY 2021-22. Following CBDT Circular 11/2022 and precedent from ITAT Kolkata, such approvals are deemed regular approvals valid for five years (AY 2022-23 to 2026-27). Since the assessee already possessed valid regular approval under clause (i), no fresh application under clause (iii) was required. The existing approval remains unaffected despite appeal dismissal. Case-Laws Income Tax Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769259