Section 80G Provisional Holders Can Apply for Final Registration Anytime

Vivekananda Mission Asram Vs CIT (ITAT Kolkata) Income Tax Appellate Tribunal (ITAT), Kolkata, has sided with Vivekananda Mission Asram, allowing its appeal against the Commissioner of Income Tax (Exemption), Kolkata’s rejection of its application for registration under Section 80G of the Income Tax Act, 1961. The rejection was primarily based on technical grounds related to the timing of the application, which the tribunal deemed unwarranted given the circumstances. Vivekananda Mission Asram, a society registered as a charitable institution under Section 12A since 1976 and previously ap...