SOMESHWAR KRUPA CHARITABLE TRUST,MUMBAI vs. CIT (EXEM), MUMBAI

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ITA 720/MUM/2026Status: DisposedITAT Mumbai20 August 2026AY 2023-2412 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, stating that the delay in filing the application for regularisation was bona fide. It held that for trusts already carrying out activities, the relevant condition is to apply six months prior to the expiry of provisional approval, not within six months of commencing activities.

What were the facts?

The assessee trust applied for final registration under Section 80G after the expiry of the provisional approval period. The CIT(E) rejected the application due to the delay, citing that the application should have been filed within six months of commencing activities. The order was also sent to the old address of the trust.

What were the issues?

Whether the delay in filing the application for final registration under Section 80G can be condoned and whether the time limit for filing the application should be calculated from the commencement of activities or the expiry of provisional approval.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Before: HON’BLE JUSTICE (RETD.) C. V. BHADANG & SHRI PRABHASH SHANKAR

For Appellant: Shri Ravi Gupta,AR
For Respondent: Shri Basavaraj Hiremath, CIT-DR
Hearing: 23.06.2026Pronounced: 20.08.2026

आदेश की प्रतितलति अग्रेतिि/Copy of the Order forwarded to : अपीलार्थी / The Appellant 1. 2. प्रत्यर्थी / The Respondent. 3. आयकर आयुक्त / CIT 4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण DR, ITAT, Mumbai

P a g e | 12 ITA No. 720/Mum/2026 A.Y. 2023-24 Someshwar Krupa Charitable Trust 5. गार्ड फाईल / Guard file. सत्यावपि प्रवि //True Copy// आदेशानुसार/ BY ORDER,

उि/सहायक िंजीकार (Dy./Asstt. Registrar) आयकर अिीलीय अतधकरण/ ITAT, Bench, Mumbai.

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