https://www.taxtmi.com/caselaws?id=773945 Rejection of approval under s. 80G(5)(vi) on the ground that the applicant wrongly sought approval under the clause applicable to new institutions was held unsustainable. The Tribunal found the applicant was an existing charitable trust carrying out eligible charitable activities, and the only defect was quoting sub-clause (iii) instead of sub-clause (i) of the first proviso to s. 80G(5); on merits it satisfied the statutory conditions. Further, the application, filed within the extended window permitted by CBDT circulars, could be treated as one under sub-clause (i) for regular approval. The order of the CIT(E) was set aside and approval under s. 80G(5) was directed to be granted as a pre-01.04.2021 institution, with issuance of the requisite certificate. en-us Thu, 27 Mar 2025 00:00:00 +0530 Tue, 30 Dec 2025 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773945 Rejection of approval under s. 80G(5)(vi) on the ground that the applicant wrongly sought approval under the clause applicable to new institutions was held unsustainable. The Tribunal found the applicant was an existing charitable trust carrying out eligible charitable activities, and the only defect was quoting sub-clause (iii) instead of sub-clause (i) of the first proviso to s. 80G(5); on merits it satisfied the statutory conditions. Further, the application, filed within the extended window permitted by CBDT circulars, could be treated as one under sub-clause (i) for regular approval. The order of the CIT(E) was set aside and approval under s. 80G(5) was directed to be granted as a pre-01.04.2021 institution, with issuance of the requisite certificate. Case-Laws Income Tax Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773945