PANDANDA CHEETHAMMA MADAPPA CHARITABLE TRUST,KOLKATA vs. CIT(EXEMPTION), KOLKATA

The appeals of the assessee are treated as allowed for statistical purposes”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 456/Kol/2024 Pandanda Cheethamma Madappa Charitable Trust,………………………………..…Appellant Apartment-3, 36, Elgin Road, Kolkata-700020 [Pan:Aabtp6350P] -Vs.- Commissioner Of Income Tax (Exemption),.Respondent Kolkata, 10B, Middleton Row, Kolkata-700071 Appearances By: Shri Miraj D. Shah, A.R., Appeared On Behalf Of The Assessee Shri S. Datta, Cit, D.R. Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 22, 2024 Date Of Pronouncing The Order: July 04, 2024 O R D E R

80G(5) This section applies to donations to any institution or fund referred to in sub-clause (iv) of clause (a) of sub- section (2), only if it is established in India for a charitable purpose and if it fulfils the following conditions, namely:- [(vi) in relation to donations made after the 31st day of March, 1992, the institution

VIVEKANANDA FOUNDATION,KOLKATA vs. CIT(EXEMPTION), KOLKATA

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.A. Nos. 449 & 464/Kol/2024 Vivekananda Foundation,……………..…..…Appellant 247, Deshapran Sasmal Road, Kolkata, Tollygunge, H.O. Kolkata, West Bengal, India, Pin-700033 [Pan:Aabtv2665D] -Vs.- Commissioner Of Income Tax (Exemption),Respondent Kolkata, Income Tax Department, 6Th Floor, 10B, Middleton Row, Kolkata-700071 Appearances By: Shri P.K. Ray & R.C. Halder, Advocate, Appeared On Behalf Of The Assessee Shri S. Datta, Cit, D.R. Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 21, 2024 Date Of Pronouncing The Order: July 04, 2024 O R D E R

vi) on the date of Amendment brought to section 80G of the Act by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 have to re- apply for fresh registration under Clause (i) to the First Proviso to section 80G(5) of the Act and those institutions have to be granted provisional registration for five years

VIKEKANANDA FOUNDATION,KOLKATA vs. CIT(EXEMPTION), KOLKATA

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.A. Nos. 449 & 464/Kol/2024 Vivekananda Foundation,……………..…..…Appellant 247, Deshapran Sasmal Road, Kolkata, Tollygunge, H.O. Kolkata, West Bengal, India, Pin-700033 [Pan:Aabtv2665D] -Vs.- Commissioner Of Income Tax (Exemption),Respondent Kolkata, Income Tax Department, 6Th Floor, 10B, Middleton Row, Kolkata-700071 Appearances By: Shri P.K. Ray & R.C. Halder, Advocate, Appeared On Behalf Of The Assessee Shri S. Datta, Cit, D.R. Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 21, 2024 Date Of Pronouncing The Order: July 04, 2024 O R D E R

vi) on the date of Amendment brought to section 80G of the Act by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 have to re- apply for fresh registration under Clause (i) to the First Proviso to section 80G(5) of the Act and those institutions have to be granted provisional registration for five years

SUDAMA MAHABIR KEDIA CHARTABLE TRUST,CIT(EXEMPTION) vs. CIT(EXEMPTION), KOLKATA

The appeals of the assessees are treated as allowed for statistical purposes

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. Nos.80/Kol/2024 Sudama Mahabir Kedia Charitable Trust…................……………....Appellant Meleod House, 1St Floor, 3, Netaji Subhas Road, Kolkata-700001. [Pan: Aamts1725L] Vs. Cit(Exemption), Kolkata….……………............................…..…..... Respondent Appearances By: Shri Giridhar Dhelia, Advocate, Appeared On Behalf Of The Appellant. Shri Subhendu Datta, Cit-Dr, Appeared On Behalf Of The Respondent.

vi) on the date of Amendment brought to section 80G of the Act by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 have to re-apply for fresh registration under Clause (i) to the First Proviso to section 80G(5) of I.T.A. Nos.80/Kol/2024 Sudama Mahabir Kedia Charitable Trust

LIONS CLUB OF CALCUTTA,KOLKATA vs. CIT(EXEMPTION), KOLKATA

The appeals of the assessees are treated as allowed for statistical purposes

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. Nos.80/Kol/2024 Sudama Mahabir Kedia Charitable Trust…................……………....Appellant Meleod House, 1St Floor, 3, Netaji Subhas Road, Kolkata-700001. [Pan: Aamts1725L] Vs. Cit(Exemption), Kolkata….……………............................…..…..... Respondent Appearances By: Shri Giridhar Dhelia, Advocate, Appeared On Behalf Of The Appellant. Shri Subhendu Datta, Cit-Dr, Appeared On Behalf Of The Respondent.

vi) on the date of Amendment brought to section 80G of the Act by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 have to re-apply for fresh registration under Clause (i) to the First Proviso to section 80G(5) of I.T.A. Nos.80/Kol/2024 Sudama Mahabir Kedia Charitable Trust

BAIJNATHSOMANI CHARITABLE TRUST,KOLKATA vs. CITIEXEMPTION), KOLKATA

The appeals of the assessee are treated as allowed for statistical purposes

Bench: Shri Sanjay Garg & Shri Rakesh Mishrai.T.A. Nos.321/Kol/2024 Baijnath Somani Charitable Trust…......................…...……………....Appellant 5A, Woodburn Park Road, 3Rd Floor, Woodburn Central, Kolkata – 700020. [Pan: Aaatb5408K] Vs. Cit(Exemption), Kolkata….……………............................…..…..... Respondent

80G(5) This section applies to donations to any institution or fund referred to in sub-clause (iv) of clause (a) of sub-section (2), only if it is established in India for a charitable purpose and if it fulfils the following conditions, namely:- [(vi) in relation to donations made after the 31st day of March, 1992, the institution

SATYANARAYAN SOMANI FOUNDATION,KOLKATA vs. CIT(EXEMPTION), KOLKATA

The appeals of the assessee are treated as allowed for statistical purposes

Bench: Shri Sanjay Garg & Shri Rakesh Mishrai.T.A. Nos.321/Kol/2024 Baijnath Somani Charitable Trust…......................…...……………....Appellant 5A, Woodburn Park Road, 3Rd Floor, Woodburn Central, Kolkata – 700020. [Pan: Aaatb5408K] Vs. Cit(Exemption), Kolkata….……………............................…..…..... Respondent

80G(5) This section applies to donations to any institution or fund referred to in sub-clause (iv) of clause (a) of sub-section (2), only if it is established in India for a charitable purpose and if it fulfils the following conditions, namely:- [(vi) in relation to donations made after the 31st day of March, 1992, the institution

M/S JMS MINING PVT. LTD,KOLKATA vs. PCIT-2, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri P. M .Jagtap, Vice-(Kz) & Shri A. T. Varkey, Jm]

Charitable Trusts under Section 80G as the Trust were approved under section 80G(5)(vi) by the Commissioner of Income

RAJBALHAT CULTURAL CIRCLE,KOLKATA vs. CIT(E), KOLKATA

The appeals of the assessee are treated as allowed for statistical purposes

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. Nos.25 & 26/Kol/2024 Rajbalhat Cultural Circle.……..…………............…...……………....Appellant At & Post Rajbalhat, District-Hooghly, Pin-712408. [Pan: Aabar5785R] Vs. Cit(Exemptions), Kolkata……...............................................…..…..... Respondent Appearances By: Shri P. K. Ray, Ar, Appeared On Behalf Of The Appellant. Shri Abhijit Kundu, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 12, 2024 Date Of Pronouncing The Order : May 13, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Dated 30.11.2023 & 20.12.2023 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(Exemption)’] Respectively. Ita No.25/Kol/2024 Is Against The Rejection Of Application For Registration U/S 12Aa(1)(Ac)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) & Ita No.26/Kol/2024 Is Against The Rejection Of The Application Of The Assessee For Final Approval As Per The Provisions Of Section 80G(5)(Iii) Of The Act. 2. Ita No.25/Kol/2024 - The Ld. Cit(Exemptions) Has Rejected The Application Holding The Same To Be Prima Facie Not Maintainable Being Premature. The Ld. Cit(Exemptions) Observed That The Assessee Earlier

vi) on the date of Amendment brought to section 80G of the Act by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 have to re-apply for fresh registration under Clause (i) to the First Proviso to section 80G(5) of the Act and those institutions have to be granted provisional registration for five years

MALLARPUR NAISUVA,BIRBHUM vs. CIT(E), KOLKATA. , KOLKATA

The appeal of the assessee is allowed accordingly and the ld

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. Nos.164&165/Kol/2024 Mallarpur Naisuva……………..…….…................…...……………....Appellant Mallarpur, Birbhum, W.B-731216. [Pan: Aabtm6211E] Vs. Cit(Exemptions), Kolkata.....…..........................................…..…..... Respondent Appearances By: Shri P. K. Ray, Ar & Daud Ahmed Buksh, Appeared On Behalf Of The Appellant. Shri Abhijit Kundu, Cit-Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : April 09, 2024 Date Of Pronouncing The Order : April 23, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Both Dated 09.01.2024 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(Exemption)’]. Ita No.164/Kol/2024 Is Against The Rejection Of Application For Registration U/S 12Aa(1)(Ac)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) & Ita No.165/Kol/2024 Is Against The Rejection Of The Application Of The Assessee For Final Approval As Per The Provisions Of Section 80G(5)(Iii) Of The Act. 2. Ita No.164/Kol/2024 - The Ld. Cit(Exemptions) Has Rejected The Application Holding The Same To Be Prima Facie Not Maintainable Being Premature. The Ld. Cit(Exemptions) Observed That The Assessee Earlier

vi) on the date of Amendment brought to section 80G of the Act by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 have to re-apply for fresh registration under Clause (i) to the First Proviso to section 80G(5) of the Act and those institutions have to be granted provisional registration for five years

RABINDRA BHARATI SOCIETY,KOLKATA vs. CIT(EXEMPTION), KOLKATA

The appeal of the assessee is allowed accordingly and the ld

Bench: Shri Sanjay Garg & Shri Rakesh Mishrai.T.A. No.278/Kol/2024 Rabindra Bharati Society……..………....................…...……………....Appellant At 5 Dwarka Nath Tagore Lane, Post Office Jorasanko, District Kolkata, Pin 700007, West Bengal [Pan: Aabtr7964H] Vs. Cit(Exemptions, Kolkata.…….……………............................…..…..... Respondent Appearances By: Shri P. K. Ray & R.C Halder, Advocate, Appeared On Behalf Of The Assessee. Shri Rakesh Kumar Das, Cit-Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : June 06, 2024 Date Of Pronouncing The Order : June 13, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 22.12.2023 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(Exemption)’] Rejecting The Application Of The Assessee For Final Approval As Per The Provisions Of Section 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Brief Facts Of The Case Are That The Assessee Was Already Registered/Approved U/S 80G(5) Of The Act As A Charitable Institution Since 06.04.2022. However, An Amendment Was Brought Into The Relevant Provisions Of Section 80G Of The Act Vide Taxation & Other Laws (Relaxation & Amendment Of Certain Provisions) Act, 2020 (Hereinafter Referred To As ‘Amendment Act Of 2020’) With Effect From 01.04.2021 Whereby, An Institution, Which Has Already Been Approved

vi) on the date of Amendment brought to section 80G of the Act by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 have to re-apply for fresh registration under Clause (i) to the First Proviso to section 80G(5) of the Act and those institutions have to be granted provisional registration for five years

ANUDIP FOUNDATION FOR SOCIAL WELFARE,KOLKATA vs. CIT(EXEMP), KOLKATA, KOLKATA

The appeal of the assessee is allowed accordingly and the ld

Bench: Shri Sanjay Garg & Girish Agrawali.T.A No. 1341/Kol/2023 Assessment Year: N/A Anudip Foundation For Social Welfare…………………........................……Appellant Cimsys Towers Plot-Y13, Block-Ep Salt Lake City Sector-V Kolkata - 700091 [Pan: Aagca3551K] Vs. Cit(Exemption), Kolkata......................…................…........……...…..…..Respondent Appearances By: Shri Giridhar Dhelia, A/R, Appeared On Behalf Of The Appellant. Shri S. Datta, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 4Th, 2024 Date Of Pronouncing The Order : March 11Th , 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 22.11.2023 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(Exemption)’] Rejecting The Application Of The Assessee For Final Approval As Per The Provisions Of Section 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Brief Facts Of The Case Are That The Assessee Was Already Registered/Approved U/S 80G(5) Of The Act As A Charitable Institution Since 2008. However, An Amendment Was Brought Into The Relevant Provisions Of Section 80G Of The Act Vide Taxation & Other Laws

vi) on the date of Amendment brought to section 80G of the Act by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 have to re-apply for fresh registration under Clause (i) to the First Proviso to section 80G(5) of the Act and those institutions have to be granted provisional registration for five years

IAC PATRONS FOUNDATION,KOLKATA vs. CIT(EXEMPTION), KOLKATA

In the result, the appeal of the assessee is treated as allowed for 5

Bench: Shri Sanjay Garg & Rajesh Kumari.T.A No.320/Kol/2024 Assessment Year: N/A Iac Patrons Foundation……………………………… ........................……Appellant 5A, Woodburn Park Road, 3Rd Floor, Woodburn Central, Kolkata – 700020. [Pan: Aafci1833D] Vs. Cit(Exemption), Kolkata......................…................…........……...…..…..Respondent Appearances By: Shri Arvind Agarwal, Advocate, Appeared On Behalf Of The Appellant. Shri S. Datta, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 28, 2024 Date Of Pronouncing The Order : March 07, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 11.02.2024 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(Exemption)’] Rejecting The Application Of The Assessee For Final Approval As Per The Provisions Of Section 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Brief Facts Of The Case Are That The Assessee Was Already Registered/Approved U/S 80G(5) Of The Act As A Charitable Institution Since 2021. However, An Amendment Was Brought Into The Relevant Provisions Of Section 80G Of The Act Vide Taxation & Other Laws

vi) on the date of Amendment brought to section 80G of the Act by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 have to re-apply for fresh registration under Clause (i) to the First Proviso to section 80G(5) of the Act and those institutions have to be granted provisional registration for five years

DIVINE LIFE FOUNDATION,SILIGURI vs. CIT(E), KOLKATA. , KOLKATA

In the result, the appeal of the assessee is treated as allowed for 8

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.1252/Kol/2023 Assessment Year : N/A Divine Life Foundation……………………............…...……………....Appellant Ground Floor, Nani Gopal Mansion, Milanpally, Siliguri-734005. [Pan: Aactd2194E] Vs. Cit, Circle-10(1), Kolkata…….............................................…..…..... Respondent Appearances By: Shri Giridhari Dhelia, Ar, Appeared On Behalf Of The Appellant. Shri Rakesh Kumar Das, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 24, 2024 Date Of Pronouncing The Order : February 29, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 26.09.2023 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(Exemption)’] Rejecting The Application Of The Assessee For Final Approval As Per The Provisions Of Section 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Brief Facts Of The Case Are That The Assessee Was Already Registered/Approved U/S 80G(5) Of The Act As A Charitable Institution Since 2021. However, An Amendment Was Brought Into The Relevant Provisions Of Section 80G Of The Act Vide Taxation & Other Laws (Relaxation & Amendment Of Certain Provisions) Act, 2020 (Hereinafter Referred To As ‘Amendment Act Of 2020’) With Effect From 01.04.2021 Whereby, An

vi) on the date of Amendment brought to section 80G of the Act by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 have to re-apply for fresh registration under Clause (i) to the First Proviso to section 80G(5) of the Act and those institutions have to be granted provisional registration for five years

SETH MAHAVEER KUMAR SUSHILA DEVI JAIN CHARITABLE TRUST,KOLKATA vs. CIT(EXEMPTION), , KOLKATA

In the result, the appeal of the assessee is treated as allowed for statistical purposes

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Trust “3. We have heard the rival submissions and gone through the record. Before proceeding further, it will be relevant to reproduce here the relevant provisions of section 80G(5) of the Act: “80G(5) This section applies to donations to any institution or fund referred to in sub- clause (iv) of clause (a) of sub-section (2), only

TOMORROW'S FOUNDATION,KOLKATAL vs. CIT(EXEMPTION), KOLKATA

In the result, the appeal of the assessee is treated as allowed for statistical purposes

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.367/Kol/2024 Tomorrow’S Foundation…………….…................…...….…………....Appellant 417, Hossenpur, Kmc Ward No.108, West Bengal – 700107. [Pan:Aaatt4262B] Vs. Cit(Exemption), Kolkata…...…..........................................…..…..... Respondent Appearances By: Shri C. Roy, Ca, Appeared On Behalf Of The Appellant. Shri Abhijit Kundu, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 27, 2024 Date Of Pronouncing The Order : February 27, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 11.02.2024 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(Exemption)’] Rejecting The Application Of The Assessee For Final Approval As Per The Provisions Of Section 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Brief Facts Of The Case Are That The Assessee Was Already Registered/Approved U/S 80G(5) Of The Act As A Charitable Institution Since 1999. However, An Amendment Was Brought Into The Relevant Provisions Of Section 80G Of The Act Vide Taxation & Other Laws (Relaxation & Amendment Of Certain Provisions) Act, 2020 (Hereinafter Referred To As ‘Amendment Act Of 2020’) With Effect From 01.04.2021 Whereby, An Institution, Which Has Already Been Approved Before The Aforesaid

vi) on the date of Amendment brought to section 80G of the Act by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 have to re-apply for fresh registration under Clause (i) to the First Proviso to section 80G(5) of the Act and those institutions have to be granted provisional registration for five years

SILIGURI SALASAR BALAJEE SEWA TRUST,SILIGURI vs. C.I.T., (EXEMPTION), KOLKATA

In the result, the appeal of the assessee is treated as allowed for\nstatistical purposes

charitable\npurpose and if it fulfils the following conditions, namely:-\n[(vi) in relation to donations made after the 31st day of March, 1992, the\ninstitution or fund is for the time being [approved by the Principal\nCommissioner or Commissioner;] Provided that the institution or fund\nreferred to in clause (vi) shall make an application in the prescribed form\nand

PRANAB MICRO SERVICES FEDERATION ,NADIA vs. CIT(EXEMPTION), KOLKATA. , KOLKATA

In the result, the appeal of the assessee is treated as allowed for 5

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.438/Kol/2024 Assessment Year: N/A Pranab Micro Services Federation,………………………..................……Appellant C/O. Paresh Saha, 30, Manipur Road, Nabadwip, Nadia-741302, West Bengal [Pan: Aakcp9808J] Vs. Cit(Exemption), Kolkata......................…................…........……...…..…..Respondent 10B, Middleton Row, Kolkata-700071 Appearances By: Shri Manoj Kataruka, A.R., Appeared On Behalf Of The Appellant. Shri P.P. Barman, Addl. Cit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 08, 2024 Date Of Pronouncing The Order : March 11, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 26.02.2024 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(Exemption)’] Rejecting The Application Of The Assessee For Final Approval As Per The Provisions Of Section 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. Brief Facts Of The Case Are That The Assessee Has Already Been Registered As A Charitable Institution Under Section 12Aa Of The Income Tax Act. The Assessee Thereafter Applied For Provisional Approval Under Clause (Iv) To First Proviso To Section 80G(5) Of The Act. The Assessee Was Granted Provisional Approval U/S Clause (Iv) To First Proviso To Section

vi) on the date of Amendment brought to section 80G of the Act by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 have to re-apply for fresh registration under Clause (i) to the First Proviso to section 80G(5) of the Act and those institutions have to be granted provisional registration for five years