ITAT Pune Quashes Section 80G Rejection, Clarifies Provisional Approval Timelines

Heritage Youth Foundation Vs CIT-Exemption (ITAT Pune) The Income Tax Appellate Tribunal (ITAT), Pune Bench, has ruled in favor of Heritage Youth Foundation, setting aside an order by the Commissioner of Income-tax (Exemption) [CIT(E)] that had rejected the foundation’s application for 80G approval on grounds of being time-barred. The ITAT’s decision provides clarity on the interpretation of new provisional registration timelines under Section 80G(5) of the Income Tax Act, particularly for organizations that had already commenced charitable activities before seeking provisional approv...