Roop V.K. Jain Foundation vs. The C.I.T. (Exemption)

Parties Involved

Facts Summary

The appellant, Roop V.K. Jain Foundation, filed an application for registration under Section 80G(5)(iii) of the Income Tax Act, 1961, but it was rejected by the Commissioner of Income Tax (Exemption) as non-maintainable due to being filed beyond the prescribed time limit. The appellant argued that the application was filed within the extended time limit provided by the Central Board of Direct Taxes (CBDT) circulars. The appellant also contended that there were technical issues that prevented timely submission of the correct application form. The Tribunal was required to decide whether the application filed on 31.03.2023 was within the prescribed time under clause (iii) of the first proviso to section 80G of the Act.…

Legal Issues

• 1. Whether the application filed by the assessee in Form 10AB on 31.03.2023 was filed within the prescribed time under clause (iii) of the first proviso to section 80G of the Act?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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