https://www.taxtmi.com/caselaws?id=769298 The SC/Tribunal ruled that a trust's registration application filed on 26/03/2022 was valid under the CBDT Circular extending the deadline to 31/03/2022. The court directed the tax authority to allow exemption under section 11 for AY 2021-22, finding the initial rejection incorrect. The decision emphasized that statutory timelines can be extended through official circulars, particularly during pandemic-related challenges. en-us Thu, 03 Apr 2025 00:00:00 +0530 Wed, 23 Apr 2025 09:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769298 The SC/Tribunal ruled that a trust's registration application filed on 26/03/2022 was valid under the CBDT Circular extending the deadline to 31/03/2022. The court directed the tax authority to allow exemption under section 11 for AY 2021-22, finding the initial rejection incorrect. The decision emphasized that statutory timelines can be extended through official circulars, particularly during pandemic-related challenges. Case-Laws Income Tax Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769298