https://www.taxtmi.com/caselaws?id=780349 ITAT CHENNAI - AT set aside the CIT(E)'s rejection of a belated 80G(5) application and held the order unsustainable after the Finance Act, 2024 amendment. The Tribunal directed CIT(E) to treat the application filed on 31.07.2024 as made under clause (iv)(B) of the first proviso to section 80G(5), consider it afresh, hear the applicant, and decide in accordance with law (registration, if granted, to take effect from AY 2025-26). The appeal by the applicant was allowed for statistical purposes. en-us Tue, 07 Oct 2025 00:00:00 +0530 Wed, 29 Oct 2025 08:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780349 ITAT CHENNAI - AT set aside the CIT(E)'s rejection of a belated 80G(5) application and held the order unsustainable after the Finance Act, 2024 amendment. The Tribunal directed CIT(E) to treat the application filed on 31.07.2024 as made under clause (iv)(B) of the first proviso to section 80G(5), consider it afresh, hear the applicant, and decide in accordance with law (registration, if granted, to take effect from AY 2025-26). The appeal by the applicant was allowed for statistical purposes. Case-Laws Income Tax Tue, 07 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780349