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Madras HC Condoned Delay in Filing Form 10B as Trust Was Preoccupied with Foreign Donors
Case Law Details
- Case Name
- ISA Children’s Home Trust Vs CIT (Exemptions) (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 02/03/2026
- Courts
- All High Courts, Madras High Court
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ISA Children’s Home Trust Vs CIT (Exemptions) (Madras High Court)
The case concerns a writ petition filed challenging an order dated 25.12.2024 passed by the Commissioner of Income Tax (Exemptions), which rejected the petitioner trust’s application for condonation of delay in filing Form 10B for the Assessment Year (AY) 2023–2024.
Under Section 12A of the Income Tax Act, 1961, the petitioner trust was required to file a Tax Audit Report in Form 10B at least 30 days prior to filing its return of income. For AY 2023–2024, the last date for filing the return under Section 139(4A) was 30.1...
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