Provisional 80G Holders Eligible for Final Registration; Six-Month Rule Applies Post Grant

FI Foundation Vs CIT (Exemptions) (ITAT Chandigarh)

Income Tax Appellate Tribunal (ITAT), Chandigarh bench, has provided relief to FI Foundation, a charitable trust, by setting aside an order from the Commissioner of Income Tax (Exemptions) [CIT(E)] that had rejected the trust’s application for final registration under Section 80G of the Income-tax Act, 1961. The CIT(E) had dismissed the application solely on the grounds of it being filed beyond the prescribed time limits.

FI Foundation had initially been granted pr

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