https://www.taxtmi.com/caselaws?id=782302 ITAT Pune held that, in view of the amended proviso to section 80G(5)(iv) effective from 01-10-2024, an assessee may file an application for approval under section 80G(5) even after commencement of its activities. Consequently, there was no delay in the assessee's application. The order of the CIT (Exemptions), Pune rejecting the application on the ground of delay was set aside, and the matter was remanded for fresh consideration in accordance with law after affording reasonable opportunity of hearing. The assessee's appeal was allowed for statistical purposes. en-us Wed, 19 Nov 2025 00:00:00 +0530 Thu, 27 Nov 2025 08:36:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782302 ITAT Pune held that, in view of the amended proviso to section 80G(5)(iv) effective from 01-10-2024, an assessee may file an application for approval under section 80G(5) even after commencement of its activities. Consequently, there was no delay in the assessee's application. The order of the CIT (Exemptions), Pune rejecting the application on the ground of delay was set aside, and the matter was remanded for fresh consideration in accordance with law after affording reasonable opportunity of hearing. The assessee's appeal was allowed for statistical purposes. Case-Laws Income Tax Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782302