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1 - 5 of 5 (0.26 seconds)Section 80G in The Income Tax Act, 1961 [Entire Act]
The Amending Act, 1897
West Bengal Welfare Society, Kolkata vs Cit(Exemption), Kolkata, Kolkata on 13 September, 2023
7. In the case in hand, the assessee admittedly has applied for final
registration after grant of provisional registration under Clause (iv) to
First Proviso to section 80G(5) of the Act and therefore, the application
filed by the assessee is within limitation period. The issue is otherwise
squarely covered by the decision of the Coordinate Bench of the Tribunal
in the case of Vivekananda Mission Asram vs. CIT (supra) and in the
case of "West Bengal Welfare Society vs. CIT(Exemption)" (supra) and
further by the decision in the case of "Sri Aurobindo Bhawan Trust,
Krishnagar vs. CIT(Exemption)" order dated 20.02.2024 (Judicial Member
herein being the author of the said orders). Therefore, the impugned order
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I.T.A. No.666/Kol/2024
Assessment Year: 2023-24
Shalimar Chemical Charitable Trust
of the CIT(Exemption) is set aside and the ld. CIT(Exemption) is directed
to grant provisional approval to the assessee under Clause (iii) to First
Proviso to section 80G(5) of the Act, if the assessee is otherwise found
eligible. The ld. CIT(A) will decide the application for final registration
within three months of the receipt of copy of this order.
Amta Social Welfar Society, Howrah vs Cit(Exemptions), Kolkata, Kolkata on 9 June, 2017
5. Further, the Coordinate Bench of the Tribunal in the case of
"Anudip Foundation for Social Welfare vs. CIT(Exemption), Kolkata" in
I.T.A No. 1341/Kol/2023 order dated March 4th, 2024 in almost similar
facts and circumstances has made the following further observations:
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