{"id":53968,"date":"2025-05-10T10:26:48","date_gmt":"2025-05-10T04:56:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/chopade-charitable-trust-v-cit-e-2024-232-ttj-57-uopune-trib\/"},"modified":"2025-05-10T10:26:48","modified_gmt":"2025-05-10T04:56:48","slug":"chopade-charitable-trust-v-cit-e-2024-232-ttj-57-uopune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/chopade-charitable-trust-v-cit-e-2024-232-ttj-57-uopune-trib\/","title":{"rendered":"Chopade Charitable Trust v. CIT (E) (2024) 232 TTJ 57 (UO)(Pune) (Trib)"},"content":{"rendered":"<p>Held that\u00a0 the assessee had received provisional approval and it was valid till Assessment year\u00a0 2024-25, the application under S. 80G(5) filed in the prescribed form on 26th Sept., 2023 was within the prescribed time-limit and\u00a0 valid. Tribunal directed the\u00a0 CIT(E)\u00a0 to treat the application as filed within statutory time and allow the exemption.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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)] <\/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-53968","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e2s","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53968","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=53968"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53968\/revisions"}],"predecessor-version":[{"id":53969,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53968\/revisions\/53969"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53968"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53968"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53968"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}