https://www.taxtmi.com/caselaws?id=783510 SC dismissed the revenue's SLP challenging HC's decision upholding registration u/s 80G(5)(vi) of the assessee-society. The Court held that a delay of 383 days in filing the SLP was not satisfactorily explained and, therefore, warranted dismissal on the ground of limitation. On merits as well, SC found no error in the HC's view that mere infirmity in filing the income-tax return or non-filing of Form 10B does not justify presuming absence of charitable activities, particularly where donations were utilized for constructing a public library. The HC order thus attained finality. en-us Fri, 12 Dec 2025 00:00:00 +0530 Tue, 14 Jul 2026 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783510 SC dismissed the revenue's SLP challenging HC's decision upholding registration u/s 80G(5)(vi) of the assessee-society. The Court held that a delay of 383 days in filing the SLP was not satisfactorily explained and, therefore, warranted dismissal on the ground of limitation. On merits as well, SC found no error in the HC's view that mere infirmity in filing the income-tax return or non-filing of Form 10B does not justify presuming absence of charitable activities, particularly where donations were utilized for constructing a public library. The HC order thus attained finality. Case-Laws Income Tax Fri, 12 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783510