Registration u/s 80G - CIT(E) rejected the application u/s 80G - ...
Income Tax Appellate Tribunal Grants Section 80G Registration, Overturns CIT(E)'s Strict Rejection Approach.
November 14, 2019
Case Laws Income Tax HC
Registration u/s 80G - CIT(E) rejected the application u/s 80G - ITAT allowed the registration - CIT(E) had taken an unduly harsh and pedantic view of the matter and once it is not disputed that the stringent conditions u/s 12AA have been satisfied, the further action can only be taken at the end of the financial year to determine whether any donation etc or other the conditions of Section 80G have or have not been fulfilled.
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