Section 80G(5)(iii)

Section 80G(5)(iii) — the law in short

What the courts have decided on section 80G(5)(iii), in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.

• CIT (Exemptions), Kolkata v West Bengal Welfare Society High CourtHelps taxpayerValidity unconfirmed
  My Form 10AB was rejected before April 2024 because it was late or filed under the wrong section code. Is that rejection the end of the matter?
  No. The Calcutta High Court, dismissing the Revenue's appeal, recorded that clause 4.1 of CBDT Circular No. 7 of 2024 dated 25 April 2024 allows a trust whose Form 10AB was rejected on or before the issue of that circular solely because it was furnished after the due date or under the wrong section code to furnish a fresh Form 10AB within the extended time in paragraph 3(ii), namely 30 June 2024. The Court also approved the Tribunal's construction that a trust becomes eligible to apply for final registration only after the grant of provisional approval, so the clause (iii) time limit must be read in that light.
• Imam Ahmed Raza Educational and Welfare Trust v CIT (Exemptions), Bangalore ITATHelps departmentValidity unconfirmed
  I withdrew my Form 10AB before the CIT(E), he then passed an order recording the withdrawal and rejecting the form, and now the portal will not let me file a fresh one. Can I appeal against that order?
  No. Where the trust itself withdrew the application, no cause of action arises to prefer an appeal against the order that records the withdrawal and rejects the form, and the appeal is not maintainable. The Tribunal dismissed both the s.12AB and the s.80G appeals on that footing and gave no direction about the portal difficulty that had prompted them.

Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.