{"id":64113,"date":"2026-08-28T16:13:43","date_gmt":"2026-08-28T10:43:43","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-mumukshu-mandal-2026-308-taxman-497-sc-editorial-mumukshu-mandalregd-shri-geeta-mandir-v-cit2024-300-taxman-373-2025-473-itr-452-p-hhc\/"},"modified":"2026-08-28T16:13:43","modified_gmt":"2026-08-28T10:43:43","slug":"cit-v-mumukshu-mandal-2026-308-taxman-497-sc-editorial-mumukshu-mandalregd-shri-geeta-mandir-v-cit2024-300-taxman-373-2025-473-itr-452-p-hhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-mumukshu-mandal-2026-308-taxman-497-sc-editorial-mumukshu-mandalregd-shri-geeta-mandir-v-cit2024-300-taxman-373-2025-473-itr-452-p-hhc\/","title":{"rendered":"CIT v. Mumukshu Mandal (2026) 308 Taxman 497 (SC) Editorial : Mumukshu Mandal(Regd), Shri Geeta Mandir v. CIT(2024) 300 Taxman 373\/ (2025) 473 ITR 452 (P&#038; H)(HC)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>Assessee-trust was engaged in social\/charitable activities, especially for welfare of downtrodden, poor and destitute sections of society. It had been granted registration in terms of section 12AA and continuously enjoyed registration under section 12AA. Assessee filed an application for renewal of exemption under section 80G(5). CIT (E) denied approval\/renewal of exemption under section 80G on the ground that the assessee had not properly maintained accounts and proofs of expenses made by it had not been produced. Tribunal set aside the order. On appeal, the\u00a0 High Court held that since entire donations and amount received by assessee-society were solely utilized for the purpose of charitable functions, merely because there was an infirmity in submission of income-tax return and Form 10B was not submitted, would not result in presumption that assessee-society was not performing charitable functions. There was no specific finding recorded by CIT(E) that assessee-society had failed to meet out its aims and objects and that funds received by assessee-society had been utilised for any profit, personal gains or any other purposes; the order passed by CIT (E) was set aside, and the matter was to be remanded back for reconsideration. On SLP by the revenue, the Court held that there was gross delay of 383 days in filing SLP, which had not been satisfactorily explained by the revenue and even otherwise, the Court saw no good ground to interfere with\u00a0 order passed by the High Court and,, SLP was dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80G: Donation-Charitable activities, especially for the welfare of downtrodden, poor and destitute sections of society-Rejection order of CIT(E) was set aside by the High Court-SLP of the revenue was dismissed due to delay of 383 days and also on merits.[S. 12AAA, 80G(5), Art. 136]   <\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-64113","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gG5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64113","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=64113"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64113\/revisions"}],"predecessor-version":[{"id":64114,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64113\/revisions\/64114"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=64113"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=64113"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=64113"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}