https://www.taxtmi.com/caselaws?id=418390 The Tribunal allowed the appeal filed by the charitable organization, directing the Assessing Officer to grant exemption to the society. This decision was based on the condonation of the delay in filing Form No.10AA and the proper utilization of donations for the Gujarat Earthquake relief, despite the initial denial of exemption by the AO and CIT(A) due to the belated filing of the form. The Tribunal emphasized the importance of considering the High Court's order regarding the directory nature of the time limit for filing Form No.10AA in determining the tax treatment of donations. en-us Wed, 09 Feb 2022 00:00:00 +0530 Wed, 16 Feb 2022 08:12:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418390 The Tribunal allowed the appeal filed by the charitable organization, directing the Assessing Officer to grant exemption to the society. This decision was based on the condonation of the delay in filing Form No.10AA and the proper utilization of donations for the Gujarat Earthquake relief, despite the initial denial of exemption by the AO and CIT(A) due to the belated filing of the form. The Tribunal emphasized the importance of considering the High Court's order regarding the directory nature of the time limit for filing Form No.10AA in determining the tax treatment of donations. Case-Laws Income Tax Wed, 09 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418390