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1 - 6 of 6 (0.29 seconds)Om Kothari Foundation, Kota vs Cit-Exemption, Jaipur on 13 July, 2017
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.
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 :-
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."
Bharat Ratna Sri M Vishweshwarayya ... vs The Commissioner Of Income Tax ... on 12 April, 2019
4. Bharat Education Society v/s The Income Tax
Officer, Exemption -1(1) & Others (WP No. 2046 of
2025 decided on 11th August 2025).
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.
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