The ITAT held that the rejection of final Registration u/s. 80G(5)(iii) due to a belated filing was...

The ITAT held that the rejection of final Registration u/s. 80G(5)(iii) due to a belated filing was justified. The Trust had failed to file within the six-month period, rendering the application not maintainable. The decision overlooked Circular No. 6 of 2023, allowing fresh applications until 30-09-2023. The ITAT directed the CIT[E] to reconsider the application for final Registration u/s. 80G, ensuring the Trust's cooperation in providing necessary details. The appeal was allowed for statistical purposes. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X