ITAT Mumbai Condones 39-Day Delay in Form 10B Filing

Sacred Heart Church Vs ITO (Exemption) (ITAT Mumbai)

The appeal before the Income Tax Appellate Tribunal (ITAT) Mumbai concerned the denial of exemption under Section 11 of the Income Tax Act to Sacred Heart Church, a trust registered under the Maharashtra Public Trust Act and Section 12A/12AB of the Income Tax Act. The assessee’s primary objective is religious and charitable, including managing a church in Santacruz, Mumbai, and providing food, education, and medical aid to the needy.

For the Assessment Year 2024–25, the assessee filed its retu

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