Assessee-trust is\u00a0 registered on\u00a01-9-2013. It was granted provisional approval under clause (iv) of first proviso to section 80G(5) on 16-9-2022. It filed an application under clause (iii) of first proviso to section 80G(5) on 28-3-2023 for getting final approval. CIT(E) held that\u00a0 the\u00a0 assessee had commenced activities in year 2018-19 itself held that assessee was required to file application in Form No. 10AB on or before 30-9-2022, which it failed to submit and accordingly rejected application as having not been filed within prescribed time-limit. On appeal the Tribunal held that since in view of judicial precedents on subject assessee could have filed application for grant of final approval on or before 30-9-2023 which further stood extended to 30-6-2024 vide Circular No. 7 of 2024, dated 25-4-2024, application for grant of final approval under section 80G(5) could not be rejected on ground that same was not filed before 30-9-2022. Matter restored to file of CIT(E) for de novo consideration.<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 80G : Donation-Approval-Rejection of application by Commissioner (E) is not valid on plea that assessee was required to file application on or before 30-9-2022-Matter restored to file of Commissioner (E) for de novo consideration.[S.80G(5), Form No.10B] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-51194","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-djI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51194","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=51194"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51194\/revisions"}],"predecessor-version":[{"id":51195,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51194\/revisions\/51195"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51194"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51194"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}