https://www.taxtmi.com/caselaws?id=780426 ITAT CHENNAI allowed the appeal and set aside CIT(E)'s order rejecting the 80G application as non-maintainable. The Tribunal held that the application filed on 30.09.2024 should be treated under clause (iv)(B) of the first proviso to Sec. 80G(5) (inserted by the Finance Act, 2024) and directed CIT(E) to adjudicate the application in accordance with law. CIT(E)'s rejection dated 17.03.2025 for delay under CBDT Circular No.7/2024 was disallowed; the matter is remitted for fresh decision. Appeal allowed for statistical purposes. en-us Fri, 17 Oct 2025 00:00:00 +0530 Thu, 30 Oct 2025 08:22:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780426 ITAT CHENNAI allowed the appeal and set aside CIT(E)'s order rejecting the 80G application as non-maintainable. The Tribunal held that the application filed on 30.09.2024 should be treated under clause (iv)(B) of the first proviso to Sec. 80G(5) (inserted by the Finance Act, 2024) and directed CIT(E) to adjudicate the application in accordance with law. CIT(E)'s rejection dated 17.03.2025 for delay under CBDT Circular No.7/2024 was disallowed; the matter is remitted for fresh decision. Appeal allowed for statistical purposes. Case-Laws Income Tax Fri, 17 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780426