2024 (3) TMI 1492

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.... Shri Rakesh Kr. Das, CIT-DR ORDER PER BENCH: The present appeals have been preferred by the assessee against the separate orders both dated 19.12.2023 of the Commissioner of Income Tax (Exemption), Kolkata [hereinafter referred to as 'CIT(E)'], whereby, the applications of the assessee have been rejected for provisional registration as a charitable institution u/s 12A of the Income Tax A....

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....aritable institutions and also taking note of the complexity of the provisions, extended the date for making application for provisional registration in case of institutions who were already registered/approved up to 30.09.2022. The ld. Counsel has submitted that the assessee has filed the applications for renewal of the registration as required by the Amending Act, 2020 within the limitation peri....