https://www.taxtmi.com/caselaws?id=770414 ITAT Pune held that a trust's application for permanent registration under Section 80G(5) was not time-barred. The tribunal interpreted that the six-month deadline for applying after "commencement of activities" applies only to trusts that hadn't started charitable activities when obtaining provisional registration, not to existing active trusts. Since the assessee trust applied for permanent registration on 13.09.2024 before their provisional approval expired in A.Y.2024-25, the application was valid and maintainable. The denial by authorities was overturned. en-us Thu, 24 Apr 2025 00:00:00 +0530 Fri, 09 May 2025 10:53:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770414 ITAT Pune held that a trust's application for permanent registration under Section 80G(5) was not time-barred. The tribunal interpreted that the six-month deadline for applying after "commencement of activities" applies only to trusts that hadn't started charitable activities when obtaining provisional registration, not to existing active trusts. Since the assessee trust applied for permanent registration on 13.09.2024 before their provisional approval expired in A.Y.2024-25, the application was valid and maintainable. The denial by authorities was overturned. Case-Laws Income Tax Thu, 24 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770414