Time limit for filing application u/s. 80G(5) doesn’t apply to trust which already started charitable activities before Provisional Registration

Arth Foundation Vs CIT (Exemption) (ITAT Pune) ITAT Pune held that time limit of six months for filing an application u/s. 80G(5) of the Income Tax Act applies only to trusts which have not started charitable activities and not to trust which has already started charitable activities before obtaining Provisional registration. Accordingly, application held to be valid and maintainable. Facts- Assessee had filed application in Form No.10AB for approval under section 80G(5) of the Act, on 07.02.2025. Commissioner of Income Tax(Exemption) noted that Assessee had started activities on 01.04.2022. ...