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2024 (5) TMI 291 - ITAT KOLKATARegistration applied u/s 80G - denial of registration as application in Form 10AB u/s 80G(5)(iii) was not filed in time - HELD THAT:- In the present case in hand that the assessee is a registered Society under the Registrar of Firms, Societies & Non-Trading Corporations, West Bengal, exemption u/s 80G(5) of the Act on 19.08.2008, application for provisional approval u/s 80G(5)(iv) was filed on 29.04.2021, Order for provisional approval exemption u/s 80G(5)(iv) of the Act passed on 28.05.2021, and assessee filed application for regular exemption u/s 80G(5)(iii) of the Act on 01.06.2023. The present case is squarely covered with the aforesaid cited decisions. Therefore, the impugned order is set aside. The appeal of the assessee is allowed and CIT (E) is directed to grant provisional approval to the assessee u/s 80G(5)(iii) of the Act if the assessee is otherwise found eligible. CIT (E) will decide the application for final registration within three months of the receipt of this order. Appeal filed by the assessee is allowed.
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