Blossom Charitable Trust Vs. CIT (Exemption)
Case No: ITA No. 7545/Mum/2025
Court: INCOME TAX APPELLATE TRIBUNAL “B” BENCH MUMBAI
Date: 1/30/2026
Parties Involved
appellantBlossom Charitable Trust
respondentCIT (Exemption)
Facts Summary
The assessee, Blossom Charitable Trust, is a charitable trust registered on 16.11.2015. It filed an application in Form No. 10AB seeking regular approval under clause (iv) of the first proviso to section 80G(5) on 28.03.2025. The assessee had earlier been granted provisional approval under section 80G(5) with effect from F.Y. 2021–22. The CIT(E) rejected the application on the ground of delay, stating that the application should have been filed on or before 25.11.2022 as per the mandatory time l…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the CIT (Exemption) erred in rejecting the application seeking approval under section 80G(5) of the IT Act, 1961, for the reason of delay.
- 2. Whether the order passed by the CIT (Exemption) rejecting the application for approval under section 80G is justified.