https://www.taxtmi.com/caselaws?id=466190 Challenge concerned denial of charitable exemption under the Income Tax regime due to alleged noncompliance with filing conditions. The tribunal held that insertion of an additional condition required registered entities to furnish a return within the time permitted under the return provisions, and a return filed under the provision allowing belated returns qualifies as a valid return for that purpose; consequently a belated return filed within the statutory belated period satisfied the registration condition and the exemption could not be denied on that ground, directing grant of the exemption to the assessee society. en-us Thu, 13 Jun 2024 00:00:00 +0530 Wed, 28 Jan 2026 17:31:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466190 Challenge concerned denial of charitable exemption under the Income Tax regime due to alleged noncompliance with filing conditions. The tribunal held that insertion of an additional condition required registered entities to furnish a return within the time permitted under the return provisions, and a return filed under the provision allowing belated returns qualifies as a valid return for that purpose; consequently a belated return filed within the statutory belated period satisfied the registration condition and the exemption could not be denied on that ground, directing grant of the exemption to the assessee society. Case-Laws Income Tax Thu, 13 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466190