Matter of approval u/s. 80G restored back since fresh application in Form 10AB filed: ITAT Mumbai

Salaam Social Medical Services Foundation Vs CIT (Exemption) (ITAT Mumbai) ITAT Mumbai held that issue of approval under section 80G of the Income Tax Act is liable to be restored back to CIT(E) since fresh application in Form 10AB is already pending for adjudication. Facts- The applicant has filed Form 10AB on 28.03.2024 and requested for approval u/s 80G of the Income-tax Act, 1961, under clause (iii) of first proviso to sub-section (5) of section 80G of the Act after obtaining provisional approval in Form 10AC. The applicant has also obtained provisional registration dtd. 27.05.2021 u/s 12A...