Shubhsita Foundation vs. DCIT

Parties Involved

Facts Summary

The appellant, Shubhsita Foundation, filed two appeals against the orders of the Commissioner of Income Tax (Exemption), Pune, dated 20.11.2023, which denied the grant of provisional registration under section 12AB and provisional approval under section 80G(5) of the Income Tax Act, 1961. The appellants sought condonation of delay in filing the appeals, which was granted by the Tribunal. The Tribunal found that the cancellation of provisional registration and approval was consequential to the denial of regular registration and approval. Therefore, the appeals were dismissed as infructuous.…

Legal Issues

• 1. Whether the delay in filing the appeals can be condoned?
• 2. Whether the appeals against the denial of provisional registration and approval are valid?

Judgment Outcome

Decided in favour of Revenue.

Precedents Relied Upon

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