Kalyan vs CIT

Authority: ITAT Tribunal/Court: Kolkata Date: 2025-05-05 Section: 80G, 12A Acts: Income Tax Act 1961, Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act 2020, West Bengal Societies Registration Act 1961 Result: Allowed Citation: 525Taxpundit2 Justices: SONJOY SARMA & RAKESH MISHRA Appeal No: I.T.A. No.: 1980/KOL/2024
Whether an old charitable trust already registered under section 12A and claiming exemptions under section 11, which was granted provisional approval under section 80G(5)(iv), can apply for final approval under section 80G(5)(iii) despite having commenced activities before the provisional approval --- Held Yes. Whether the CIT(Exemption) erred in rejecting the application under section 80G(5)(iv)(B) as being incorrectly filed under the wrong provision --- Held Yes.

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