CBDT relaxed time period for application for regular approval of fund u/s. 80G(5): ITAT Surat

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.

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