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Delay in Filing Form 10AB Can Be Condoned After Finance Act 2024 Amendment
Case Law Details
- Case Name
- Sunder Nagar Satsang Sabha Vs CIT (Exemptions) (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- NA
- Courts
- All ITAT, ITAT Mumbai
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Sunder Nagar Satsang Sabha Vs CIT (Exemptions) (ITAT Mumbai)
The appeal concerned the rejection of an application filed by a trust seeking regular registration under section 12AB of the Income-tax Act. The trust was created on 22 June 2022 for operating a Gurudwara and carrying out religious and charitable activities. It was granted provisional registration in Form 10AC on 24 December 2022, valid up to Assessment Year 2025–26. The trust commenced its activities in May 2023 but failed to file Form 10AB within the prescribed period for regularisation of provisional registratio...






