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CHARITABLE OR RELIGIOUS TRUST – REGISTRATION OF

March 5, 2024

Condonation of delay : Where assessee-society claimed exemption under section 11 but assessee had filed audit report in Form No. 10B after expiry of time allowed under section 139(1), since assessee did not cumulatively satisfy set of conditions specified in Para 4(i) of Circular No. 10, dated 22-5-2019 and also had not filed any application for condonation of delay as provided in Para 4(ii) of said circular, there remained no occasion for condonation of delay in filing Form No. 10B and thus exemption under section 11 was rightly declined – Dr. Murli Manohar Dubey Charitable Society v. Income-tax Officer – [2024] 159 taxmann.com 633 (Raipur – Trib.)

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