Navigating the Registration Process u/s 80G: Insights from the ITAT Ruling

Section 80G registration: provisional approval permits subsequent final registration, with commencement dated from provisional grant.

The tribunal construed the proviso-based registration mechanism to permit institutions granted provisional approval to apply for final registration, counting the date of commencement of activities from the grant of provisional approval; administrative circulars extending renewal deadlines apply to specified renewal applications and do not curtail the availability of final registration for provisionally approved institutions, while a view excluding applicants who commenced activities prior to provisional approval was considered inconsistent with the proviso scheme.