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2023 (3) TMI 1049 - ITAT JODHPURProvisional approval of registration u/s 10(23C) - Whether PCIT/CIT has erred in passing provisional order under (iv) of 1st proviso to clause (23C) of section 10 with effect from Ay 2021-22 instead of AY 2020-21? - HELD THAT:- We direct the authorities below to grant approval w.e.f. AY 2020-21 instead of 2021-22. Thus, grounds raised by the assessee are allowed.
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