Tax/Income Tax : Deductions under S.80G of Income-tax Act, 1961 and Conditions For Registration
It was held in National Association for the Blind v. CIT(E) [2025] GCtR 1494 (ITAT, Mumbai) that "there are two conditions and/or two time limits for seeking regular registration under S. 80G(5) of the Income-tax Act, 1961 such as application should have been filed at least six months prior to expiry of the period of provisional approval or within six months of commencement of its activities whichever is earlier."
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