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CBDT relaxed time period for application for regular approval of fund u/s. 80G(5): ITAT Surat
Case Law Details
- Case Name
- Medical College Development Society Vs CIT (Exemption) (ITAT Surat)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Surat
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Medical College Development Society Vs CIT (Exemption) (ITAT Surat)
ITAT Surat held that rejection of application for regular approval of fund under section 80G(5) of the Income Tax Act as time barred not justified in terms of relaxation of time period as per CBDT Circular no. 7/2024 dated 25.04.2024. Thus, appeal allowed.
Facts- This appeal by assessee is directed against the order of Ld. Commissioner of Income-Tax (Exemption), Ahmedabad passed u/s. 80G(5) of Income Tax Act, 1961 in rejecting application for approval funds dated 27.05.2023. Notably, CIT(E) rejected the application of assessee...
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