Aadhar Shikshan Sanstha Yelavi v. The Commissioner of Income Tax, Exemption, Pune

Parties Involved

Facts Summary

Aadhar Shikshan Sanstha Yelavi, an educational institution, had applied for permanent registration under Section 80G of the Income Tax Act. The application was filed on 25.09.2023. The Commissioner of Income Tax (Exemption), Pune, dismissed the application on the ground that it was time-barred. The assessee had received provisional approval under Section 80G(5) on 24.09.2021, which was valid until the Assessment Year 2024-25. The assessee filed the application for permanent registration before the expiry of the provisional approval.…

Legal Issues

• 1. Whether the application under Clause (iit) of first proviso to sub-section (5) of Section 80G was time-barred.
• 2. Whether the provisional registration granted on 24.09.2021 was cancelled without following due process of law and without affording an opportunity of hearing.
• 3. Whether the provisional registration granted on 24.09.2021 was cancelled in the absence of any dissatisfaction about the genuineness of the activities of the appellant and in the absence of any violation of conditions prescribed in clause (i) to (v) of Section 80G(5).

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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