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ITAT Restores 80G Approval Application Rejected for Wrong Clause Selection & Delay
Case Law Details
- Case Name
- Guru Singh Sabha Vs CIT (Exemption) (ITAT Mumbai)
- 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 Mumbai
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Guru Singh Sabha Vs CIT (Exemption) (ITAT Mumbai)
The Income Tax Appellate Tribunal (ITAT), Mumbai, in the case of Guru Singh Sabha Vs CIT (Exemption), restored the matter of rejecting a charitable trust’s application for Section 80G(5) fund approval back to the Commissioner of Income Tax (Exemption) (CIT(E)). The assessee, a charitable trust already holding Section 12AB registration and provisional 80G approval, applied for regular 80G approval in Form 10AB. The CIT(E) rejected the application on two primary grounds: it was filed beyond the prescribed time limit, and the ...






