https://www.taxtmi.com/caselaws?id=464171 ITAT allowed the appeal and directed the CIT(Exemption) to grant final approval under Clause (iii) to the First Proviso to section 80G(5) if the institution is otherwise eligible, overruling earlier rejection based on technical errors and expired timelines. The tribunal held that institutions granted provisional approval under Clause (iv) could seek final approval and ordered the CIT(E) to decide the application within two months. If final approval is granted, 80G benefits will be deemed continuous without break, and the institution will not be deprived of benefits for the period from 31/03/2021 to date of provisional approval. en-us Tue, 09 Jul 2024 00:00:00 +0530 Wed, 08 Oct 2025 21:27:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464171 ITAT allowed the appeal and directed the CIT(Exemption) to grant final approval under Clause (iii) to the First Proviso to section 80G(5) if the institution is otherwise eligible, overruling earlier rejection based on technical errors and expired timelines. The tribunal held that institutions granted provisional approval under Clause (iv) could seek final approval and ordered the CIT(E) to decide the application within two months. If final approval is granted, 80G benefits will be deemed continuous without break, and the institution will not be deprived of benefits for the period from 31/03/2021 to date of provisional approval. Case-Laws Income Tax Tue, 09 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464171