India: Discrimination in extending time limit for registration by new charitable institutions held unconstitutional

A Madras High Court decision concerning whether extending time limit for registration by charitable institution was unconstitutional

A Madras High Court decision

The Madras High Court held that the extension by the Central Board of Direct Taxes (CBDT) of the time limit to apply for registration/approval by a charitable institution to certain categories of applications but not others—and with no reason given for the differential treatment—was illegitimate, arbitrary, and unconstitutional.

The court directed the CBDT to extend the time limit for all categories of applications and consider the applications on the merits.

The case is: Shri Nrisimha Priya Charitable Trust v. CBDT

Read an April 2024 report prepared by the KPMG member firm in India


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