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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>ITAT Ruling: Charitable Institutions Can Seek Final 80G Registration Despite Early Activities; Clarifies Time Limits and Procedures.</h1> The ITAT ruling clarified the registration process under Section 80G of the Income Tax Act, 1961, emphasizing time limits and procedures for charitable institutions seeking tax exemptions on donations. The case involved a charitable institution whose final approval application was rejected by the Commissioner of Income Tax (Exemption) due to the commencement of activities before provisional approval. The ITAT ruled that institutions with provisional approval can apply for final registration regardless of activity commencement dates. The judgment rejected the Commissioner's interpretation, ensuring institutions are not penalized for early activity commencement and directed the Commissioner to grant final approval if eligibility criteria are met.
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