Shree Jain Swetamber Murtipujak Tapagachha Sangh v. CIT (Exemptions)

161 Taxmann.com 114High Court2024#5284 most cited

What is Shree Jain Swetamber Murtipujak Tapagachha Sangh v. CIT (Exemptions) authority for?

Delay in filing Form No. 10 beyond the due date is condonable if the delay is not intentional and arises from a bona fide oversight by the assessee's professional, preventing the assessee from being prejudiced due to such ignorance.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Also referred to as

Shree Jain Swetamber Murtipujak Tapagachha Sangh v. CIT · Form No. 10 · delayed filing · condonation of delay · bona fide oversight · ignorance of rules · Rule 17 · Form No. 10B · Section 11 · Section 12A

Issues it is cited on

Judgments citing Shree Jain Swetamber Murtipujak Tapagachha Sangh v. CIT (Exemptions)

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