Regular Approval u/s 80G(5) - Constitutional Validity of ...

Income Tax

April 13, 2024

Regular Approval u/s 80G(5) - Constitutional Validity of circular - CBDT issues circulars enlarging the time limit even beyond the prescribed limit to mitigate the rigours of the statute and the hardship faced by the assessees. The same is in exercise of its powers under Section 119(2)(b) of the Act. - Based on the lack of justification for the differential treatment between existing and new trusts, the High Court declared the impugned clause of the circular as illegitimate, arbitrary, and ultra vires the Constitution of India.

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Regular Approval u/s 80G(5) - Constitutional Validity of ...

Income Tax

April 13, 2024

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