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Delay in Form 10AB Filing Condoned for Existing Charitable Trusts
Case Law Details
- Case Name
- Anybody Can Help Foundation Vs ITO Exemp. (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2025-26
- Courts
- All ITAT, ITAT Mumbai
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Anybody Can Help Foundation Vs ITO Exemp. (ITAT Mumbai)
Delay in Filing Form 10AB for Section 80G Approval Condoned—Old Trusts Not Hit by “Six Months from Commencement” Rule
The Mumbai ITAT (A Bench) allowed the appeal of Anybody Can Help Foundation for AYs 2025-26 to 2029-30 and set aside the rejection of approval under section 80G made solely on the ground of delay in filing Form 10AB.
The Tribunal held that:
The assessee trust had commenced charitable activities on 01.02.2016, much prior to the introduction of the provisional approval regime (01.04.2021) and prior to grant of provis...
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