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of <h1>High Court Strikes Down Clause 5(ii) of Circular No. 6, 2023 as Unconstitutional Under Article 14.</h1> The High Court invalidated clause 5(ii) of Circular No. 6 of 2023 by the Central Board of Direct Taxes, deeming it arbitrary and unconstitutional under Article 14. This clause denied newly established charitable trusts the extension to file for approval under Section 80G(5) of the Income-Tax Act, 1961, while granting it to existing trusts. The court found no reasonable basis for this differential treatment, as it lacked an intelligible differentia or rational connection to the circular's objective of alleviating filing hardships. The court ordered the reconsideration of applications from new trusts as timely within six months, emphasizing reasonable classification principles.
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