Form No. 10AB Timeline Extension for S.12A Recognition is Deemed Extension for Approval Renewal u/s 80G (iii) First Provison of Income Tax Act: ITAT [Read Order]
The extension of the timeline for recognition under Section 12A, as per Form No. 10AB, was deemed to extend the approval renewal timeline under Section 80G (iii) first provision of the Income Tax Act
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) noted that the extension timeline provided in Form No. 10AB for Section 12A recognition was deemed to be an extension for the approval renewal under the first provision of Section 80G(iii) of the Income Tax Act, 1961. The assessee was an old trust continuing to…
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