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CBDT Circular dated 24.05.2023 giving differential treatment to new trust having provisional approval u/s. 80G is unconstitutional: Madras HC
Case Law Details
- Case Name
- Nrisimha Priya Charitable Trust Vs Central Board of Direct Taxes (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Nrisimha Priya Charitable Trust Vs Central Board of Direct Taxes (Madras High Court)
Madras High Court held that CBDT Circular no. 6 of 2023 dated 24.05.2023 giving differential treatment by not extending time for filing application to new trust having provisional approval u/s. 80G is violative of Article 14 of the Constitution of India.
Facts- The petitioner trust was established on 09.09.2021 and is allotted a Permanent Account Number under the Income-Tax Act, 1961 (from now on referred to as ‘the Act‘). The trust is formed with charitable and educational goals. The petitioner ha...
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