https://www.taxtmi.com/caselaws?id=782002 ITAT Kolkata held that the assessee, an old charitable trust, was not required to seek provisional approval under section 80G(5) but ought to have applied under clause (i) of the first proviso. Relying on Nitdaa Foundation, it observed that the trust already enjoyed approval under the pre-amended provisions and was an existing trust. The order of the CIT(E) cancelling the provisional certificate due to non-response to queries was set aside. ITAT directed CIT(E) to treat the application as filed under clause (i) of the first proviso to section 80G(5), provide proper opportunity of hearing, and grant approval in accordance with law. en-us Wed, 23 Jul 2025 00:00:00 +0530 Mon, 24 Nov 2025 08:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782002 ITAT Kolkata held that the assessee, an old charitable trust, was not required to seek provisional approval under section 80G(5) but ought to have applied under clause (i) of the first proviso. Relying on Nitdaa Foundation, it observed that the trust already enjoyed approval under the pre-amended provisions and was an existing trust. The order of the CIT(E) cancelling the provisional certificate due to non-response to queries was set aside. ITAT directed CIT(E) to treat the application as filed under clause (i) of the first proviso to section 80G(5), provide proper opportunity of hearing, and grant approval in accordance with law. Case-Laws Income Tax Wed, 23 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782002