{"id":52630,"date":"2025-04-05T11:07:17","date_gmt":"2025-04-05T05:37:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/t-b-lulla-charitable-foundation-v-cit-e-2024-227-ttj-858-236-dtr-61-162-taxmann-com-75-38-nypttj-48-pune-trib\/"},"modified":"2025-04-05T11:07:17","modified_gmt":"2025-04-05T05:37:17","slug":"t-b-lulla-charitable-foundation-v-cit-e-2024-227-ttj-858-236-dtr-61-162-taxmann-com-75-38-nypttj-48-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/t-b-lulla-charitable-foundation-v-cit-e-2024-227-ttj-858-236-dtr-61-162-taxmann-com-75-38-nypttj-48-pune-trib\/","title":{"rendered":"T.B. Lulla Charitable Foundation v.CIT (E) (2024) 227 TTJ 858 \/ 236 DTR 61 \/ 162 taxmann.com 75 38 NYPTTJ 48 (Pune) (Trib)"},"content":{"rendered":"<p><strong>\u00a0<\/strong>The\u00a0 assessee received provisional approval under S. 80G(5) by\u00a0 order dt. 9th July, 2021 for the period from assessment years\u00a0 2021-22 to 2023-24 and dt. 22nd Sept., 2022 for the period from Assessment years\u00a0 2023-24 to 2025-26.\u00a0 Therefore the application in Form No. 10AB filed by the assessee on 8th April, 2023 is within the time-limit allowed under cl. (iii) of first proviso to S. 80G(5).Even otherwise, the provisional approval is effective upto asst. yr. 2025-26 and the CIT(E) has not mentioned about any violation.Therefore, the rejection is not valid.\u00a0 CIT(E) is directed to treat the application as filed within statutory time and verify assessee&#8217;s eligibility for approval as per the\u00a0 provisions of the Act.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80G : Donation-Provisional registration-Time for filing application for regular registration-Words &#8220;or within six months of commencement of its activities, whichever is earlier&#8221;-The provisional approval is effective up to assessment year  2025-26-Directed to treat the application as filed within statutory and allow approval as per the law. [S.80G(5)]<\/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-52630","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dGS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52630","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=52630"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52630\/revisions"}],"predecessor-version":[{"id":52631,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52630\/revisions\/52631"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52630"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52630"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52630"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}