Gujarat HC Set Aside Delay Condonation Rejection for Exceeding Scope of Inquiry

Jain Dehrasar Upasraya ane Sadharan Vs CIT (Exemption) (Gujarat High Court) The petitioner, a charitable trust registered under the Gujarat Public Trusts Act, 1950 and engaged in religious and charitable activities for over 45 years, filed a writ petition challenging the order dated 31.01.2024 passed by the Commissioner of Income Tax (Exemption), which rejected its application for condonation of delay under Section 119(2)(b) of the Income Tax Act, 1961 for Assessment Year 2021–22. The petitioner sought condonation of delay in approving Form 10B and consequential allowance of exemption under ...