https://www.taxtmi.com/caselaws?id=464170 ITAT KOLKATA - AT held that rejection of registration under section 80G(5) was based on a technical error: the applicant trust incorrectly cited sub-clause (iii) instead of (i). The Tribunal found the trust was an existing registered trust and the time limit for filing under clause (i) was extended to 30 Sept 2023. The matter was set aside and remitted to the ld. CIT(Exemption) with a direction to treat the application as filed under clause (i) and decide on merits. Appeal allowed for statistical purposes. en-us Mon, 01 Apr 2024 00:00:00 +0530 Wed, 08 Oct 2025 21:27:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464170 ITAT KOLKATA - AT held that rejection of registration under section 80G(5) was based on a technical error: the applicant trust incorrectly cited sub-clause (iii) instead of (i). The Tribunal found the trust was an existing registered trust and the time limit for filing under clause (i) was extended to 30 Sept 2023. The matter was set aside and remitted to the ld. CIT(Exemption) with a direction to treat the application as filed under clause (i) and decide on merits. Appeal allowed for statistical purposes. Case-Laws Income Tax Mon, 01 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464170