https://www.taxtmi.com/caselaws?id=797233 Clause (iv) of the first proviso to section 80G(5), effective from 1 October 2024, independently permits a trust that has commenced activities to seek regular approval after commencement. An application decided after the amendment took effect cannot be treated as non-maintainable solely because it missed the time limit under the former clause (iii) regime. Section 12AB registration may support the genuineness of the trust's activities. Rejection solely for delay was set aside, and the application was restored for consideration under clause (iv)(B) after a reasonable opportunity of hearing. en-us Thu, 13 Aug 2026 00:00:00 +0530 Wed, 19 Aug 2026 08:20:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797233 Clause (iv) of the first proviso to section 80G(5), effective from 1 October 2024, independently permits a trust that has commenced activities to seek regular approval after commencement. An application decided after the amendment took effect cannot be treated as non-maintainable solely because it missed the time limit under the former clause (iii) regime. Section 12AB registration may support the genuineness of the trust's activities. Rejection solely for delay was set aside, and the application was restored for consideration under clause (iv)(B) after a reasonable opportunity of hearing. Case-Laws Income Tax Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797233