Assessee charitable\/religious trust, having been granted provisional registration under section 80G(5) for a period of three years, filed an application on 31-7-2024 for the grant of approval under section 80G(5). CIT(E)\u00a0\u00a0 rejected as not maintainable on the ground that the application was filed after the cut-off date of 30-6-2024 prescribed by CBDT Circular No.7\/2024 dated 25-4-2024. Tribunal held that section 80G had been amended by insertion of clause (iv) in first proviso to section 80G(5) by Finance Act, 2024 with effect from 1-10-2024 to enable assessee trust to apply for approval under section 80G(5) at any time after commencement of its activities, since order of CIT(E) rejecting application was passed on 27-1-2025\u00a0after amendment had come into force, order was set aside and CIT(E)\u00a0\u00a0 was directed to treat application filed on 31-7-2024 as having been filed under clause (iv)(B) of first proviso to section 80G(5) and decide same in accordance with law. (AY. 2025-26)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 80G: Donation-Delay in filing application-Order of CIT(E) rejection of application was set aside and directed to treat application as having been filed under clause (iv)(B) of first proviso to section 80G(5)[S. 80G(5)(iv)(B)] <\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61429","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fYN","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61429","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=61429"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61429\/revisions"}],"predecessor-version":[{"id":61430,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61429\/revisions\/61430"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61429"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61429"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61429"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}