Minhaj Interfaith & Welfare Foundation vs. Dy.Commissioner of Income Tax

Parties Involved

Facts Summary

The assessee-Trust, engaged in activities including relief to the poor, had filed an application for regular registration under section 12AB of the Income Tax Act, 1961. The application was initially rejected by the Commissioner of Income Tax (Exemptions) on 10-03-2023 for non-compliance with the required information. The assessee filed a fresh application on 30-09-2023, which was also rejected on 05-03-2024. The assessee then filed an appeal against the rejection order, which was heard by the Income Tax Appellate Tribunal. The assessee argued that it had not filed an appeal earlier due to a genuine belief that it was covered under a specific circular, which it later realized was not the case.…

Legal Issues

• 1. Condonation of delay in filing the appeal
• 2. Rejection of the registration application

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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