{"id":56044,"date":"2025-08-16T18:31:07","date_gmt":"2025-08-16T13:01:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/damani-research-foundation-of-medical-sciences-v-cit-e-bomhc-www-itatonlie-org\/"},"modified":"2025-08-16T18:33:25","modified_gmt":"2025-08-16T13:03:25","slug":"damani-research-foundation-of-medical-sciences-v-cit-e-bomhc-www-itatonlie-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/damani-research-foundation-of-medical-sciences-v-cit-e-bomhc-www-itatonlie-org\/","title":{"rendered":"Damani Research Foundation of Medical Sciences v. CIT (E) (Bom)(HC) www.itatonlie.org"},"content":{"rendered":"<p>The assessee, <strong data-start=\"261\" data-end=\"311\">Damani Research Foundation of Medical Sciences<\/strong>, filed a writ petition against the order of the Commissioner of Income -Tax (E) refusing to condone a <strong data-start=\"421\" data-end=\"437\">27 day delay<\/strong> in filing Form 10B. The CIT(E) rejected condonation on the ground that the delay was not sufficiently explained. On writ the Bombay High Court observed that the delay was minimal, and refusal to condone would cause serious prejudice and hardship to the trust. The Court emphasized that a <strong data-start=\"721\" data-end=\"750\">justice-oriented approach<\/strong> should prevail over a pedantic one. Referring to \u00a0rulings in <strong data-start=\"819\" data-end=\"923\">Sau Dwarkabai Tai Karwa Charitable Public Trust v. CIT (E) [2025] 174 taxmann.com 245 (Bom.)(HC) <\/strong><strong>\u00a0<\/strong>and <strong data-start=\"928\" data-end=\"1007\">Kotak Family Foundation v. CIT (E) [2025] 176 taxmann.com 56 (Bom.)(HC<\/strong> , where similar delays were condoned, the Court held that Commissioner \u00a0( E) erred in rejecting the application. Accordingly, the Court <strong data-start=\"1143\" data-end=\"1186\">set aside the order <\/strong>\u00a0of the CIT(E) and <strong data-start=\"1205\" data-end=\"1257\">condoned the delay of 27 days in filing Form 10B<\/strong><strong>. <\/strong>The writ petition was allowed .<strong> ( <\/strong><strong>WP No. 1583 of 2025, dt.11-8 -2025 ) <\/strong><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12A : Registration \u2013Trust or institution-   Delay in filing audit report \u2013 Condonation of delay in filing Form 10B \u2013 Justice oriented approach  should prevail over a pedantic one &#8211;  Delay of 27 days condoned- Order of Commissioner ( E ) was set aside .  [S.11, 12 ,  119, Form No . 10B, Art. 226 ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-56044","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ezW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56044","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=56044"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56044\/revisions"}],"predecessor-version":[{"id":56046,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56044\/revisions\/56046"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56044"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56044"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56044"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}