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Delay in Filing Form 10AB for 12AB Registration Can Be Condoned: ITAT Mumbai
Case Law Details
- Case Name
- Tirth Global Foundation Vs ITO (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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Tirth Global Foundation Vs ITO (ITAT Mumbai)
Delay in Filing Form 10AB for 12AB Registration Can Be Condoned; Matter Remanded to CIT(E) – ITAT Mumbai
The ITAT Mumbai dealt with appeals filed by a charitable trust challenging rejection of applications u/s 12AB & 80G on the ground of delay in filing Form 10AB. The trust had earlier obtained provisional registration u/s 12A valid up to AY 2024-25 but filed Form 10AB for regular registration on 30.11.2024, which was beyond the prescribed time limit.
The Tribunal first condoned the delay in filing the appeals, holding that th...
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