DCIT(Exemption) v. Vishwa Jagriti Mission
213 Taxmann 65High Court2013#6747 most cited
What is DCIT(Exemption) v. Vishwa Jagriti Mission authority for?
The Delhi High Court has established that justice should not be denied due to mere technical or procedural lapses, especially in cases involving the condonation of delay, provided there are no mala fides.
17
judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2026.
Also referred to as
Vishwa Jagriti Mission · condonation of delay · registration under section 10(23C) · section 12A(1)(ac)(iii) · section 80G(5) · delay in filing · procedural lapse · interest of justice · liberal approach
Also reported as
30 Taxmann.com 41