This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Belated 80G Application Revived: ITAT Applies Finance Act, 2024 Amendment and Sets Aside Rejection
Case Law Details
- Case Name
- Audacious Dreams Foundation Vs CIT (Exemptions) (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- NA
- Courts
- All ITAT, ITAT Chennai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Audacious Dreams Foundation Vs CIT (Exemptions) (ITAT Chennai)
Belated 80G Application Revived: ITAT Applies Finance Act, 2024 Amendment and Sets Aside Rejection
The Chennai Bench of the ITAT, in Audacious Dreams Foundation v. CIT (Exemptions), dealt with rejection of an application for approval under section 80G(5) on the ground of delay. The assessee-trust had filed Form 10AB on 05.11.2024 under clause (iii) of the first proviso to section 80G(5). The CIT(E) rejected the application as not maintainable, holding that it ought to have been filed by 30.06.2024 in terms of CBDT Circular No. 7/20...
Author Info
