ITAT Pune Clarifies Section 80G Provisional Approval Timelines

Mitcon Forum for Social Development Vs CIT (Exemption) (ITAT Pune) Income Tax Appellate Tribunal (ITAT), Pune Bench, has delivered a significant ruling that clarifies the timelines for seeking final 80G approval under the Income Tax Act, 1961, particularly for charitable institutions that had already commenced their activities before obtaining provisional registration. The Tribunal set aside an order by the Commissioner of Income-tax (Exemption) [CIT(E)] that had rejected the application of Mitcon Forum for Social Development as time-barred. Background of the Case Mitcon Forum for Social Deve...