https://www.taxtmi.com/caselaws?id=796573 Clause (iv)(B) of the first proviso to section 80G(5), effective from 01.10.2024, permits a trust that has commenced activities to apply for approval at any time after commencement. Where a delayed Form 10AB application was filed after the earlier extended deadline but rejected after the amended clause took effect, it should be considered under the new regime rather than rejected solely as time-barred under the former filing requirement. The application dated 28.09.2024 is to be treated as an application under clause (iv)(B) and decided in accordance with law. en-us Thu, 22 Jan 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796573 Clause (iv)(B) of the first proviso to section 80G(5), effective from 01.10.2024, permits a trust that has commenced activities to apply for approval at any time after commencement. Where a delayed Form 10AB application was filed after the earlier extended deadline but rejected after the amended clause took effect, it should be considered under the new regime rather than rejected solely as time-barred under the former filing requirement. The application dated 28.09.2024 is to be treated as an application under clause (iv)(B) and decided in accordance with law. Case-Laws Income Tax Thu, 22 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796573