Grant of approval u/s 80G(5) - Delay in filing From No. 10AB for ...

May 4, 2024

Case Laws Income Tax AT

Grant of approval u/s 80G(5) - Delay in filing From No. 10AB for approval - final approval to be filled within a period of six months from date of grant of provisional registration - The Tribunal ultimately concluded that the discrepancies in deadlines between different sections were unreasonable and that a more lenient interpretation favoring the taxpayer should prevail. They remanded the matter back to the CIT for a re-decision, emphasizing a more equitable application of rules meant to facilitate charitable activities and donations.

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Grant of approval u/s 80G(5) - Delay in filing From No. 10AB for ...

May 4, 2024

Case Laws Income Tax AT

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