ITAT Chennai Restores Trust’s 80G Application; Directs CIT(E) to Reconsider Under Amended Law

Bright Educational Trust Vs CIT (Exemptions) (ITAT Chennai)

ITAT Chennai Restores Trust’s 80G Application; Directs CIT(E) to Reconsider Under Amended Law

Background:

Bright Educational Trust applied on 19.09.2024 in Form 10AB seeking renewal of approval u/s 80G(5). CIT(E) rejected the application on 14.03.2025, holding it “non-maintainable” since, as per CBDT Circular No.7/2024 (25.04.2024), the extended deadline was 30.06.2024. Delay of 82 days was treated as fatal.

Assessee argued that post Finance Act, 2024, a new clause (iv) to

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