Assessee\u2019s application for provisional registration under section 80G(5)(iv) was accepted by revenue and certificate to that effect vide order dt. 15\/11\/2021 was issued.\u00a0 Assessees vide its application dated 22-08-2023 applied for regular\/final 80G approval\/registration. Application\u00a0 is rejected by Commissioner (E) in limine on ground that application was barred by limitation. On appeal the Tribunal held that\u00a0\u00a0 CBDT vide Circular No. 06\/2023 had extended time limit upto 30\/09\/2023 in all cases where due date for making application had expired prior to such date. Therefore, assessee\u2019s application was filed well within extended time limit and in consequence impugned order of rejection was to be set aside and matter was to be remanded with a direction to treat assessee\u2019s application dt. 22\/08\/2023 as filed within time limit.<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 80G : Donation-Granted provisional registration-Prior to expiry of due date application was filed-Rejection order is set aside and matter is remanded with a direction to treat assessee\u2019s application dt. 22\/08\/2023 as filed within time limit.[S.80G(5)(iv)] <\/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-51196","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-djK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51196","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=51196"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51196\/revisions"}],"predecessor-version":[{"id":51197,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51196\/revisions\/51197"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51196"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51196"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51196"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}