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

Issues it is cited on

Judgments citing CIT (Exemption) v. Anjana Foundation

Showing 120 of 22 · Page 1 of 2

CIT (Exemption) v. Anjana Foundation (168 Taxmann.com 462) — Cited in 22 Judgments | BharatTax