No Time Limit for Existing Charitable Trusts to File Form 10AB: ITAT Pune

T B Lulla Charitable Foundation Vs CIT Exemption (ITAT Pune) ITAT Pune held that time limit 6 months in filing of an application in Form 10AB for approval u/s 80G doesn’t apply to those trust/institutions which have already started charitable activities before obtaining Provisional Registration. Facts- In the present case, Commissioner of Income Tax(Exemption) has rejected the application of the assessee dated 08/04/2023 filed in Form 10AB for approval u/s 80G of the Act, only on one ground that the application has been filed beyond six months of commencement of activities and hence hel...