https://www.taxtmi.com/caselaws?id=780349 An application for approval under section 80G(5) filed after the earlier cut-off under clause (iii) could not be rejected solely on timeliness once the amended first proviso, including clause (iv)(B), had come into force. The amended provision permits a trust to apply after commencement of activities and operates independently of the earlier filing timeline. The rejection based on the old deadline was therefore not sustainable, and the application had to be considered under the amended framework. 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 An application for approval under section 80G(5) filed after the earlier cut-off under clause (iii) could not be rejected solely on timeliness once the amended first proviso, including clause (iv)(B), had come into force. The amended provision permits a trust to apply after commencement of activities and operates independently of the earlier filing timeline. The rejection based on the old deadline was therefore not sustainable, and the application had to be considered under the amended framework. Case-Laws Income Tax Tue, 07 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780349