12AB Denial Set Aside for Foreign Studies Grant; Funds Applied in India; Delay Condoned

Shila Ashok Shah Foundation Vs CIT (Exemptions) (ITAT Mumbai) 12AB Registration Denied for Foreign Studies Grant Set Aside: ITAT Mumbai Holds Application of Funds Was in India; Delay Also Condoned The Mumbai ITAT (G-Bench) allowed the appeal of a charitable trust for AY 2025-26, condoning a delay of 265 days in filing the appeal and setting aside the rejection of registration under Section 12AB. The Tribunal found that the delay was due to bona fide reasons, lack of awareness of portal communications, and absence of mala fide intent, applying the liberal principles laid down in Collector, Land...