AdvertisementVisha Oswal Tap. Shantibhuvan Upashray And Derasar Vs CIT (Gujarat High Court) The petitioner, a charitable and religious trust registered under the Bombay Public Trust Act, 1950 and under Section 12A of the Income-tax Act, 1961 since 07.08.1979, challenged the order dated 09.09.2019 passed by the Commissioner of Income Tax (Exemption) under Section 119(2)(b) rejecting its application for condonation of delay in filing Form No. 10B for Assessment Year 2015-16. For the relevant assessment year, the trust reported total income of ₹15,73,887 and application of income of ₹16,13,547, resulting ...