Anybody Can Help Foundation Vs. ITO Exemp. 1(1)

Parties Involved

Facts Summary

The assessee trust, Anybody Can Help Foundation, filed an application in Form No. 10AB on 01.03.2025 under clause (iii) of the first proviso to section 80G(5) seeking regular approval under section 80G of the Income-tax Act, 1961. The assessee had earlier been granted provisional approval in Form No. 10AC dated 31.08.2021, which was valid up to Assessment Year 2024–25. The Commissioner of Income Tax (Exemptions), Mumbai [CIT(E)] rejected the application on the ground that it was filed beyond the permissible time limit of six months from the commencement of activities. The assessee trust had commenced its activities on 01.02.2016, much prior to the introduction of the provisional approval regime and the grant of provisional approval.…

Legal Issues

• 1. Whether the CIT(E) erred in rejecting the application for approval under section 80G of the Act on the grounds that it was filed beyond the permissible time limit.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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