Advaya Charitable Foundation (Now BTG Advaya Charitable Foundation) v/s. Commissioner of Income Tax (Exemptions), Mumbai

Parties Involved

Facts Summary

The assessee, Advaya Charitable Foundation (now BTG Advaya Charitable Foundation), filed an appeal against the orders passed by the Commissioner of Income Tax (Exemptions), Mumbai, regarding the rejection of its application for regularization of provisional registration under section 12AB and for approval under section 80G of the Income Tax Act, 1961. The assessee had obtained provisional registration in Form 10AC dated 03.08.2022, valid up to AY 2025-26. However, the application for regularization in Form 10AB was filed on 05.03.2025, beyond the prescribed time limit. The assessee attributed the delay to inadvertent oversight by its earlier tax consultant and reliance on incorrect advice. The Commissioner rejected the condonation plea, holding that the delay was not excusable. The assessee further argued that it had incorrectly filed Form 10A under section 12A(1)(ac)(vi) instead of the correct section 12A(1)(ac)(i), and if considered under the correct section, the application would have been within the permissible time limit.…

Legal Issues

• 1. Whether the delay in filing Form 10AB for regularization of provisional registration should be condoned.
• 2. Whether the application for approval under section 80G should be granted.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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