Tribunal held that application moved on Ist Aug, 2019. Order passed on 19 th Feb, 2020. Limitation period expired on 28 th Feb, 2020 Order is within period of limitation. Tribunal also held that once registration u/s 12A is granted denial of approval u/s 80G(5) is not valid however Trust is operating from temple premises. Matter remanded.
BGSAL CF TRY v. CIT (2021) 198 DTR 41 (Jaipur)(Trib.)
S. 80G : Donation-Limitation-Application moved on Ist Aug, 2019-Order passed on 19 th Feb, 2020-Limitation period expired on 28 th Feb, 2020-Order is within period of limitation-Once registration u/s 12A is granted denial of approval u/s. 80G(5) is not valid-Trust is operating from temple premises-Matter remanded. [S. 12AA, 80G(5)(vi)]