ITAT Pune: Section 80G Approval for Trusts – “Earlier” Clause Interpreted

Adi Balbhim Vyayam Shala Vs CIT (ITAT Pune)

The Income Tax Appellate Tribunal (ITAT), Pune Bench, has partly allowed an appeal filed by Adi Balbhim Vyayam Shala, a trust, challenging the denial of its application for approval under Section 80G(5) of the Income Tax Act, 1961. The dispute centered on the interpretation of the prescribed time limit for filing the application for regular 80G approval.

The appellant trust, registered under Section 12A of the Act, had initially received provisional approval on October 1, 2021, valid until Assessment Year 2024-25. Subsequently, the

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