Delay in Form 10AB Filing Can Be Condoned If Reasonable Cause Exists: ITAT Mumbai

Shamkris Charity Foundation Vs CIT (Exemptions) (ITAT Mumbai)

The Income Tax Appellate Tribunal (ITAT), Mumbai, delivered its order in the case concerning the denial of registration under Section 12A/12AB of the Income Tax Act, 1961, to a charitable institution. The appeal was filed by the assessee against the order of the Commissioner of Income Tax (Exemptions), Mumbai [CIT(E)], dated 24.02.2025, which rejected the assessee’s application for registration.

The assessee, a company incorporated on 06.08.2021 under Section 8 of the Companies Act, 2013, had objects relating to

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