Surajmal Mistry Foundation vs Commissioner Of Income Tax

Parties Involved

Facts Summary

The Surajmal Mistry Foundation, a charitable trust established on 10.02.2012 and registered under the Bombay Charitable Trust Act, 1950, is engaged in providing services for poor children and giving financial support to schools. The trust is also registered under section 12AA of the Income Tax Act, 1961. For the renewal of registration under section 80G of the Act, the assessee filed Form No. 10AB beyond the stipulated time, resulting in a 47-day delay. The Commissioner of Income Tax (Exemption) rejected the renewal application on the ground of limitation. The assessee filed an appeal before the Income Tax Appellate Tribunal (ITAT) seeking condonation of the delay and restoration of the application for consideration.…

Legal Issues

• 1. Whether the delay of 47 days in filing Form No. 10AB should be condoned.

Judgment Outcome

Decided in favour of Assessee.

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