2024 (7) TMI 642

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....ondent : Shri Sunil Kumar Agarwal, CIT(DR)(ITAT), Bengaluru. ORDER PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER This appeal by the assessee is filed by the assessee against the order dated 12.04.2024 of the CIT(Exemptions), Bangalore rejecting approval u/s. 80G of the Act. 2. The brief facts are that provisional approval u/s. 80G of the Act was granted in Form 10AC on 15.10.2021 from 15.10....

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....vide Press release dated 25.4.2024 which is as under:- PRESS RELEASE CBDT EXTENDS DUE DATE FOR FILING FORM 10A/10AB PRESS RELEASE, DATED 25-04-2024 The Central Board of Direct Taxes (CBDT), has issued Circular No. ­­­07/2024 dated 25.04.2024 further extending the due date for filing Form 10A/ Form 10AB under the Income-tax Act, 1961 (the 'Act') upto 30th June, 2....

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.... 10A for AY 2022-23 within the extended due date, and subsequently, applied for provisional registration as a new entity and received Form 10AC, can also now avail this opportunity to surrender the said Form 10AC and apply for registration for AY 2022-23 as an existing trust, institution or fund, in Form 10A till 30th June 2024. It is also clarified that those trusts, institutions or fund....