Faiz-e-Garib Nawaz Trust Vs. CIT(E)

Parties Involved

Facts Summary

The assessee, Faiz-e-Garib Nawaz Trust, filed an application for conversion of provisional registration into regular registration under section 12AB of the Income Tax Act. The application was rejected by the Commissioner of Income Tax (Exemption) due to an 18-month delay in filing Form 10AB. The assessee argued that the delay was due to bona fide and reasonable belief based on CBDT circulars and that they would place an amended trust deed for verification. The department supported the rejection, citing non-compliance with timelines.…

Legal Issues

• 1. Whether the delay in filing Form 10AB should be condoned.
• 2. Whether the application for registration under section 12AB should be examined afresh.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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