https://www.taxtmi.com/caselaws?id=467378 The association's objects, read collectively, satisfy the public benefit test because they promote education, provide financial assistance and scholarships to needy students, and conduct activities accessible to cross-sections of society; applying that principle the tribunal concluded the objects are charitable/public utility and directed registration for charitable status. Separately, an application previously rejected solely for late filing was held admissible in view of an administrative remedial extension permitting fresh or remedial filing; the matter was remitted to the assessing authority to admit the application (or allow fresh filing), examine merits and grant an opportunity of hearing. en-us Thu, 20 Feb 2025 00:00:00 +0530 Mon, 16 Mar 2026 19:04:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467378 The association's objects, read collectively, satisfy the public benefit test because they promote education, provide financial assistance and scholarships to needy students, and conduct activities accessible to cross-sections of society; applying that principle the tribunal concluded the objects are charitable/public utility and directed registration for charitable status. Separately, an application previously rejected solely for late filing was held admissible in view of an administrative remedial extension permitting fresh or remedial filing; the matter was remitted to the assessing authority to admit the application (or allow fresh filing), examine merits and grant an opportunity of hearing. Case-Laws Income Tax Thu, 20 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467378