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Case Law Details

Case Name : Charotar Seva Trust Vasad Vs CIT(Exemption) (ITAT Ahmedabad)
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Charotar Seva Trust Vasad Vs CIT(Exemption) (ITAT Ahmedabad)

The case involves Charotar Seva Trust’s appeal against the Commissioner of Income Tax (Exemption), Ahmedabad, for rejecting their application under Section 80G(5)(iii) of the Income Tax Act, 1961. The trust had earlier obtained provisional approval but failed to file the application for final approval (Form 10AB) within the stipulated time, leading to rejection by the CIT(Exemption). During proceedings, the trust’s representative informed the Income Tax Appellate Tribunal (ITAT) Ahmedabad that the delay in filing

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