Church Of Our Lady Of Immaculate ... vs Commissioner Of Income Tax (Exemption) on 2 September, 2025
10. We are of the view that Respondent No.1 ought to have taken a
justice oriented approach rather than a pedantic one, and condoned the
delay. We also find that in similar facts, this Court in the case of Mirae Asset
Foundation (supra), Sau Dwarkabai tai Karwa Charitable Trust (supra)
and Kotak Family Foundation (supra) has taken a similar view and
condoned the delay.