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Ksb Care Charitable Trust vs Commissioner Of Income Tax (Exemption) on 22 September, 2025 cites

Sarvodaya Charitable Trust vs Income Tax Officer (Exemption) on 14 October, 2020

A Division Bench of the Gujarat High Court in Sarvodaya Charitable Trust (supra) took a view that in cases like the present one (delay in filing Form No.10), the approach of the authorities ought to be equitious, balancing, judicious, and availing of exemption should not be denied merely on the bar of limitation. This is more so when the legislature has conferred wide discretionary powers to condone the delay on the authorities concerned. The relevant portion of this decision reads thus :-
Gujarat High Court Cites 0 - Cited by 13 - V Nath - Full Document

Commissioner Of Income-Tax vs Gujarat Oil And Allied Industries on 8 September, 1992

32. We may also refer to the decision of this Court in CIT v. Gujarat Oil and Allied Industries Ltd. [1993] 201 ITR 325 (Guj.), wherein it is held that the provision regarding furnishing of audit report with the return has to be treated as a procedural proviso. It is directory in nature and its substantial compliance would suffice. In that case, the assessee had not produced the audit report along with the return of income but produced the same before the completion of the assessment. This Court took the view that the benefit of exemption should not be denied merely on account of delay in furnishing the same and it is permissible for the assessee to produce the audit report at a later stage either before the Income-Tax Officer or before the appellate authority by assigning sufficient cause."
Gujarat High Court Cites 24 - Cited by 109 - S B Majmudar - Full Document

Durgadevi Sharma Charitable Trust vs Assistant Commissioner Of Income Tax ... on 21 December, 2021

24. We also find that in similar facts, this Court in the case of Mirae Asset Foundation v. Pr. Commissioner of Income-tax (Writ Petition No. 713 of 2025) and Sau Dwarkabai tai Karwa Charitable Trust v. Commissioner of Income-tax (Exemption) [2025] 174 taxmann.com 245 (Bombay) and Kotak Family Foundation v. Commissioner of Income-tax (Exemption) [2025] 176 taxmann.com 56 (Bombay) has taken a similar view and condoned the delay.
Bombay High Court Cites 1 - Cited by 0 - A B Borkar - Full Document
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