https://www.taxtmi.com/caselaws?id=776995 ITAT AHMEDABAD held that treating the applicant's Form 10AB request for final approval under section 80G(5)(iv)(B) as non-maintainable was misconceived. The Tribunal found the Finance Act, 2024 amendment clarificatory and retrospective, confirming prior claims of exemption under sections 11/10(23C) do not bar seeking 80G approval. Noting provisional approval and procedural compliance, and precedent affirmed by the Calcutta HC, the ITAT directed the application be treated as maintainable and restored the matter to the CIT(E) for fresh adjudication; appeal allowed for statistical purposes. en-us Tue, 19 Aug 2025 00:00:00 +0530 Fri, 22 Aug 2025 08:33:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776995 ITAT AHMEDABAD held that treating the applicant's Form 10AB request for final approval under section 80G(5)(iv)(B) as non-maintainable was misconceived. The Tribunal found the Finance Act, 2024 amendment clarificatory and retrospective, confirming prior claims of exemption under sections 11/10(23C) do not bar seeking 80G approval. Noting provisional approval and procedural compliance, and precedent affirmed by the Calcutta HC, the ITAT directed the application be treated as maintainable and restored the matter to the CIT(E) for fresh adjudication; appeal allowed for statistical purposes. Case-Laws Income Tax Tue, 19 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776995