https://www.taxtmi.com/caselaws?id=464408 ITAT (Chennai) set aside the CIT(E)'s finding that the 80G application was not maintainable for delay, holding that after the Finance Act, 2024 insertion of clause (iv) to the first proviso of Section 80G(5) (w.e.f. 01.10.2024) trusts may apply at any time after commencement of activities. The Tribunal directed CIT(E) to treat the application filed in 2024 as having been made under clause (iv)(B) and to decide it according to law, allowing the appeal for statistical purposes. en-us Fri, 25 Jul 2025 00:00:00 +0530 Tue, 28 Oct 2025 19:16:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464408 ITAT (Chennai) set aside the CIT(E)'s finding that the 80G application was not maintainable for delay, holding that after the Finance Act, 2024 insertion of clause (iv) to the first proviso of Section 80G(5) (w.e.f. 01.10.2024) trusts may apply at any time after commencement of activities. The Tribunal directed CIT(E) to treat the application filed in 2024 as having been made under clause (iv)(B) and to decide it according to law, allowing the appeal for statistical purposes. Case-Laws Income Tax Fri, 25 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464408