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Informative

Late Application for Registration u/s 80G(5) withdrawn: ITAT directs CIT(E) to consider Fresh Application

Update / Judgement Date

04 Oct 2024

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Income Tax

The ITAT ruled that the late application for registration under Section 80G(5) should be reconsidered by the CIT(E). The Tribunal directed the CIT(E) to allow the applicant to file a fresh application and decide on the merit of the case. This case sheds light on the procedural challenges that taxpayers face while seeking exemptions under Section 80G(5), which pertains to charitable organizations.