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Denial of permanent registration to existing trust on allegation of belated application unjustified
Case Law Details
- Case Name
- Gajanana Charitable Trust Vs CIT (ITAT Cochin)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2024-25
- Courts
- All ITAT, ITAT Cochin
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Gajanana Charitable Trust Vs CIT (ITAT Cochin)
ITAT Cochin held that denial of registration u/s. 80G to the existing trust alleging belated filing of application applying sub clause (iii) of proviso to section 80G(5) unjustified as the same apply to newly formed trust only.
Facts- The assessee was granted provisional approval u/s 80G of the Act dated 18.10.2021 in Form 10AC u/s. 80G(5)(iv) of the Act. Subsequently the assessee has applied for permanent registration in Form 10AB under clause (iii) to sub-section (5) of section 80G of the Act dated 24.09.2023.
Admittedly, the trust was establish...
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