CIT (Exemption) v. Anjana Foundation
168 Taxmann.com 462High Court2024#5212 most cited
What is CIT (Exemption) v. Anjana Foundation authority for?
A charitable trust is entitled to claim exemption under Section 11 even if Form 10B is filed at a later stage, as the filing of this form is a procedural requirement and not a condition precedent for claiming exemption.
22
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.
Also referred to as
CIT (Exemption) v. Anjana Foundation · Section 11 · Section 12A · Form 10B · delay in filing · exemption · charitable trust · procedural requirement
Sections most often in play
Issues it is cited on
Judgments citing CIT (Exemption) v. Anjana Foundation
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