Government Institute of Medical Sciences v. CIT

Parties Involved

Facts Summary

The assessee, Government Institute of Medical Sciences, had filed an application for grant of exemption under Section 80G of the Income Tax Act, 1961. The application was rejected by the Commissioner of Income Tax (Exemption) on the ground that the application in Form 10AB should have been filed on or before 30.09.2024. The assessee filed the application on 30.09.2025, which was considered time-barred by the Commissioner. The assessee approached the ITAT seeking condonation of delay and requested that the matter be remanded back to the file of the Commissioner of Income Tax (Exemption) for consideration on merits.…

Legal Issues

• 1. Whether the delay in filing Form 10AB can be condoned?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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