Section 80G Registration: Timeline for Application Post Provisional Approval – HC Decision

CIT (Exemptions) Vs West Bengal Welfare Society (Calcutta High Court) In CIT (Exemptions) vs. West Bengal Welfare Society, the Calcutta High Court upheld the Income Tax Appellate Tribunal’s (ITAT) ruling that the application for registration under Section 80G(5)(iii) can be filed within six months of the commencement of activities, despite the application being submitted after six months from the start of activities. The Revenue’s appeal challenged the ITAT’s decision, arguing that the application was late and that the Commissioner of Income Tax (CIT) could not condone delays. The Court ...