https://www.taxtmi.com/caselaws?id=464188 ITAT allowed the appeal, holding the rejection of the 80G(5) application was a technical error arising from procedural change where an already-registered trust had filed under the wrong proviso clause. The tribunal directed the CIT(E) to treat the Form 10AB filed by the appellant as the appropriate form for institutions registered before 01.04.2021, provided approval under section 80G(5) was granted prior to that date; if so, the application will be treated as filed under clause (i) of the first proviso. Appeal allowed for statistical purposes. en-us Wed, 19 Jun 2024 00:00:00 +0530 Thu, 09 Oct 2025 20:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464188 ITAT allowed the appeal, holding the rejection of the 80G(5) application was a technical error arising from procedural change where an already-registered trust had filed under the wrong proviso clause. The tribunal directed the CIT(E) to treat the Form 10AB filed by the appellant as the appropriate form for institutions registered before 01.04.2021, provided approval under section 80G(5) was granted prior to that date; if so, the application will be treated as filed under clause (i) of the first proviso. Appeal allowed for statistical purposes. Case-Laws Income Tax Wed, 19 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464188