Disposal of applications certificates under section 80-G of the Income Tax Act,1961.

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..... n disposal of applications for issue of recognition certificates under section 80-G of the I.T. Act, 1961. Commissioners of Income-tax were required to dispose of an application under section 80G within 90 days on its receipt. 2. The Board continue to receive representations pointing out delay in disposal of applications for grant of recognition certificates under section 80G. On possible reason .....

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..... ll not entitle a trust to claim automatic exemption under section (22), (22A), of Section 10. The exemption to the trust is to be granted by the ITO in regular assessment proceedings. In this connection, attention is invited to Board's instruction No.931 dated 4th March, 1976 which mentioned that whenever the Income-tax Officers give a finding that the trust will not be eligible for exemption from .....

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