
Section 12A(1)(ac)(iii) | Delay in Filing Form 10AB Cannot Override Substantive Charitable Intent: ITAT Agra
The ITAT Agra bench ruled that technical non-compliance with Form 10AB filing deadlines cannot justify summary rejection of charitable trust registration when the entity’s core charitable purpose is clear and undisputed. This reinforces that natural justice and substantive fairness must prevail over rigid procedural defaults in tax exemption matters.













