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Delay in Form 10AB Not Fatal – ITAT Favors Substantive Justice in U/s 80G Approval
Case Law Details
- Case Name
- Mansi Bhagini Vrund Vs ITO (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2026-27
- Courts
- All ITAT, ITAT Mumbai
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Mansi Bhagini Vrund Vs ITO (ITAT Mumbai)
Delay in Form 10AB Not Fatal – ITAT Favors Substantive Justice in U/s 80G Approval
The ITAT Mumbai held that delay in filing Form 10AB for final 80G approval cannot be the sole ground for rejection, especially when the trust is otherwise genuinely carrying out charitable activities.
In this case, the assessee trust filed the application for regular 80G approval with a delay of more than 20 months due to a bona fide misunderstanding regarding the validity period of provisional approval. The CIT(E) rejected the application strictly ...
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