Vardhman Jineshwar Seva Trust vs The Commissioner of Income Tax

Parties Involved

Facts Summary

The assessee, Vardhman Jineshwar Seva Trust, filed an appeal against the order passed by the Commissioner of Income Tax (Exemption) rejecting the application for registration under section 80G of the Income Tax Act, 1961. The grounds of appeal were that the order was passed without considering the condonation of delay, and that the Commissioner erred in law and facts in rejecting the application. The application for approval of the trust under clause (ii) of 1st proviso to sub-section 5 of section 80G was rejected because the CIT(E) believed they had no power to condone the delay in filing the application beyond the prescribed time limit. However, a circular issued by the Board on 07-07-2026 deemed the delay to be condoned in certain cases, and the case was remanded to the CIT(E) for necessary action.…

Legal Issues

• 1. Rejection of the application for registration under section 80G without considering condonation of delay.
• 2. Erroneous rejection of the application under section 80G (5) first proviso-clause (iii).

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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