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Minor COVID-19 Delay Condoned; HC Directs Return Reprocessing with Exemption Benefits
Case Law Details
- Case Name
- Dakuben Saremalji Sancheti (Nadol Charitable Trust) Vs CIT Exemptions (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All High Courts, Bombay High Court
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Dakuben Saremalji Sancheti (Nadol Charitable Trust) Vs CIT Exemptions (Bombay High Court)
The writ petition challenged two orders dated 6 March 2025 passed under Section 119(2)(b) of the Income-tax Act, 1961, whereby the application filed by a charitable trust for condonation of delay in filing Form No. 10 and Form No. 10B for Assessment Year 2020–21 was rejected. The rejection was based solely on Circular No. 16/2024 dated 18 November 2024, which prescribed a three-year limitation for entertaining such applications. The rejection resulted in denial of exemption to the trust...
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