Charitable Trust 80G Relief: Finance Act 2024 Amendment Removes Rigid Approval Timelines

Madras Chinmaya Seva Trust Vs CIT(E) (ITAT Chennai)

Law Amended to Allow ‘Any Time’ Filing – CIT(E) Cannot Reject 80G Application on Old Deadline-Once Clause (iv) Took Effect, CIT(E) Must Consider Application on Merits – Tribunal Restores 80G Approval Process- Mechanical Rejection Ignoring Finance Act 2024 Amendment is Invalid

The Assessee, a charitable trust, filed an application on 30.09.2024 in Form 10AB seeking approval u/s 80G(5) pursuant to clause (iii) of the first proviso. As per earlier law, the application was required to b

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