Case Law Analysis
|Income Tax Appellate Tribunal
Section 80G(5)(iii) IT Act | Delay in Filing Form 10AB Not Fatal if Genuineness of Charitable Trust Established : ITAT Kolkata
ITAT Kolkata rules that mere procedural delays in filing Form 10AB for 80G approval do not justify rejection if the trust's genuineness is established. The tribunal directed fresh consideration on merits, emphasizing natural justice and opportunity of hearing for charitable trusts.