Commissioner rejected application filed by assessee under section 80G(5) and cancelled provisional registration under section 80G(5) mainly on reason that assessee had not filed application under section 80G(5) within time limit allowed under clause (iii) of first proviso to section 80G(5). On appeal the Tribunal remanded matter remanded to CIT(E) to decide on merit. (AY. 2022-23)
Asmita Education and Healthcare Foundation. v. CIT (2024) 208 ITD 186 (Mum) (Trib.)
S. 80G : Donation-Failure to appear before CIT(E)-Rejection of application in limine-Matter remanded back to Commissioner for decision afresh on merits. [S.80G(5)]