ITAT Pune Quashes Section 80G Rejection, Clarifies Provisional Approval Timelines

Heritage Youth Foundation Vs CIT-Exemption (ITAT Pune)

The Income Tax Appellate Tribunal (ITAT), Pune Bench, has ruled in favor of Heritage Youth Foundation, setting aside an order by the Commissioner of Income-tax (Exemption) [CIT(E)] that had rejected the foundation’s application for 80G approval on grounds of being time-barred. The ITAT’s decision provides clarity on the interpretation of new provisional registration timelines under Section 80G(5) of the Income Tax Act, particularly for organizations that had already comme

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