Guidelines for Recognizing Public Charitable Trusts u/s 80G: Application Timelines and Delay Considerations Explained.

The circular outlines guidelines for recognizing public charitable trusts under Section 80G of the Income Tax Act, 1961. It addresses issues arising from late applications for the 80G certificate, emphasizing that original certificates can be granted from the trust's creation date if applications to the charity commissioner and for the 80G certificate are made within specified timeframes. For certificate renewals, delays up to three months may be condoned without explanation, while longer delays require satisfactory justification. The aim is to ensure no undue hardship in genuine cases, with each case considered on its merits.

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