ITAT Restores 80G Approval Application Rejected for Wrong Clause Selection & Delay

Guru Singh Sabha Vs CIT (Exemption) (ITAT Mumbai)  The Income Tax Appellate Tribunal (ITAT), Mumbai, in the case of Guru Singh Sabha Vs CIT (Exemption), restored the matter of rejecting a charitable trust’s application for Section 80G(5) fund approval back to the Commissioner of Income Tax (Exemption) (CIT(E)). The assessee, a charitable trust already holding Section 12AB registration and provisional 80G approval, applied for regular 80G approval in Form 10AB. The CIT(E) rejected the application on two primary grounds: it was filed beyond the prescribed time limit, and the applicant had ina...