https://www.taxtmi.com/caselaws?id=751318 The HC struck down clause 5(ii) of Circular No.6 of 2023 as arbitrary and violative of Article 14. The respondent authority had granted time extensions for existing trusts to file Form 10AB applications under Section 80G(5) but excluded new trusts from similar relief without justification. The court found this classification between existing and new trusts lacked rational basis, as both categories faced identical hardships in digital filing. The authority was directed to reconsider petitioner applications as timely and decide on merits within six months. en-us Tue, 02 Apr 2024 00:00:00 +0530 Thu, 29 Aug 2024 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751318 The HC struck down clause 5(ii) of Circular No.6 of 2023 as arbitrary and violative of Article 14. The respondent authority had granted time extensions for existing trusts to file Form 10AB applications under Section 80G(5) but excluded new trusts from similar relief without justification. The court found this classification between existing and new trusts lacked rational basis, as both categories faced identical hardships in digital filing. The authority was directed to reconsider petitioner applications as timely and decide on merits within six months. Case-Laws Income Tax Tue, 02 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751318