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Condonation of Delay in Filing Form 10A: A Much Needed Clarification for Charitable Trusts
This development addresses a long-standing procedural ambiguity that had resulted in genuine charitable trusts being denied registration solely on account of delay in filing prescribed forms. The amendment, read in conjunction with the newly inserted proviso to Section 12A(1)(ac), marks a progressive step towards ensuring that procedural lapses do not defeat substantive rights, particularly in the case of bona fide charitable institutions.

AMEY SHARMA
Mar 233 min read
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