2025 (7) TMI 1915

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....T. ORDER PER JAGADISH, A.M : Aforesaid appeal filed by the assessee arises out of the order of Learned Commissioner of Income Tax (Exemptions), Chennai [hereinafter "CIT(A)"] dated 17.03.2025 seeking approval u/s. 80G of the Income tax Act, 1961 (hereinafter "the Act"). 2. The sole ground of appeal in this appeal of assessee is against rejection of application seeking approval u/s. 80G....

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....ade on or before September 2023, i.e., six months prior to the expiry of the provisional approval period, which ended on 31.03.2024. Subsequently, the CBDT issued Circular No. 7/2024 dated 25.04.2024, extending the due date for filing the application to 30.06.2024. The Ld. AR further submitted that Section 80G has been amended by inserting clause (iv) in the first proviso to Section 80G(5), w....

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....Representative (DR), has relied on the orders of CIT(E) and argued that assessee can now file fresh application as per the amended provision under clause (iv)(B) of Section 80G(5). 6. We have heard the rival submissions, and perused the materials available on record. The assessee made application under clause (ii) of first proviso to sub-section (5) of Section 80G of the Act seeking approval u/....