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of <h1>ITAT Rules Section 80G Time Limit Applies Only to New Charitable Institutions, Directs Reassessment of Trust's Eligibility.</h1> The article discusses a decision by the Income Tax Appellate Tribunal (ITAT) regarding the registration process for charitable institutions under Section 80G of the Income Tax Act, 1961. The central issue was whether a charitable trust's application for registration was time-barred. The Commissioner of Income Tax (Exemption) argued it was late, as the trust's activities began in July 2020, necessitating filing by September 30, 2022. However, the ITAT interpreted the time limit as applicable only to newly formed institutions, not existing ones, to avoid absurd results. The Tribunal set aside the rejection, instructing the Commissioner to assess the trust's eligibility on merits. This decision underscores the importance of purposive statutory interpretation to ensure fairness and justice.
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