2024 (4) TMI 1317

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....nue : Shri Abhijit Kundu, CIT (D.R.) ORDER PER RAJPAL YADAV, VICE-PRESIDENT (KZ):- The assessee is in appeal before the Tribunal against the order of ld. Commissioner of Income Tax (Exemption), Kolkata dated 22.11.2023, vide which application of the assessee for grant of registration under section 80G(5) has been rejected. 2. Brief facts of the case are that the assessee-Trust commence....

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....der sub-clause (i) of Section 80G(5) could have been applied upto 30th September, 2023. The assessee before us has first made an application under sub-clause (iv) of Section 80G(5) vide which a provisional registration was granted to it. 4. In order to get a regular registration, the assessee has simultaneously applied under sub-clause (iii) of Section 80G(5) on 26th May, 2023. 5. As far as ....

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....ereafter regular registration. But such application is not in consonance with the procedure laid down under sub-clause (iii) as well as sub-clause (iv) and, therefore, on account of this technical aspect, he rejected the application of the assessee. 6. With the assistance of ld. Representatives, we have gone through the record carefully. As observed earlier, had application was moved under sub-....