Bhamashah Sundarlal Daga Charitable Trust v. CIT (E) (2023) 226 TTJ 961 / (2024) 109 ITR 418 (Jodhpur) ( Trib)

S. 80G: Donation- Not started activities – Application is filed beyond six months -Rejection of application is not valid .[ S.80G(5) Form 10AB ]

Where assessee-trust filed an application dated 11-1-2023 in Form No. 10AB for approval under section 80G(5) and Commissioner (E) rejected the application on the ground that it had been filed beyond six months of commencement of activities, since words ‘within six months of commencement of its activities’ used in sub-clause (iii) of the proviso to section 80G(5) applied for those trusts which had not started charitable activities at the time of obtaining provisional approval and not for those trusts including assessee which had already started activities before obtaining provisional approval, the application filed by assessee was within prescribed time limit and thus valid

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