Search Results Page
Search Results
1 - 6 of 6 (0.25 seconds)
Bipinkumar Electric Corporation ... vs Commissioner Of Income Tax (Exemption) on 13 October, 2025
cites
Section 12 in The Income Tax Act, 1961 [Entire Act]
Om Kothari Foundation, Kota vs Cit-Exemption, Jaipur on 13 July, 2017
7. We also find that in similar facts, this Court in the case of
Mirae Asset Foundation V/S Pr. Commissioner of Income-tax
(Writ Petition No.713 of 2025) and Sau Dwarkabai tai Karwa
Charitable Trust V/S Commissioner of Income-tax
(Exemption) [(2025) 174 taxmann.com 245 (Bombay)] and
Kotak Family Foundation V/S Commissioner of Income-tax
(Exemption) [(2025) 176 taxmann.com 56 (Bombay)] has
taken a similar view and condoned the delay.
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 10), the approach of the Authorities ought to be equitious,
balancing and judicious, and availing of exemption should not be denied
merely on the bar of limitation. This is more so, when the legislature has
Page 4 of 6
OCTOBER 13, 2025
Utkarsh
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."
Durgadevi Sharma Charitable Trust vs Assistant Commissioner Of Income Tax ... on 21 December, 2021
7. We also find that in similar facts, this Court in the case of
Mirae Asset Foundation V/S Pr. Commissioner of Income-tax
(Writ Petition No.713 of 2025) and Sau Dwarkabai tai Karwa
Charitable Trust V/S Commissioner of Income-tax
(Exemption) [(2025) 174 taxmann.com 245 (Bombay)] and
Kotak Family Foundation V/S Commissioner of Income-tax
(Exemption) [(2025) 176 taxmann.com 56 (Bombay)] has
taken a similar view and condoned the delay.
1