Held that the assessee had received provisional approval and it was valid till Assessment year 2024-25, the application under S. 80G(5) filed in the prescribed form on 26th Sept., 2023 was within the prescribed time-limit and valid. Tribunal directed the CIT(E) to treat the application as filed within statutory time and allow the exemption.
Chopade Charitable Trust v. CIT (E) (2024) 232 TTJ 57 (UO)(Pune) (Trib)
S. 80G : Donation-Provisional registration-Valid till 2024-25-application under s. 80G(5) in the prescribed form on 26th Sept., 2023-Application filed under S. 80G(5) in the prescribed form on 26th Sept., 2023 is valid application-CIT(E) is directed to treat the application as filed within statutory time.[S.80G(5)]
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