Aarti Saibaba Rachanakar, Shri Madhavrao Adkar Pratisthan v. CIT-(Exemption), Pune

Parties Involved

Facts Summary

The assessee, Aarti Saibaba Rachanakar, Shri Madhavrao Adkar Pratisthan, filed an appeal against the order of the Commissioner of Income Tax (Exemptions) dated 20/03/2024, which rejected the assessee's application for renewal of registration under section 80G of the Income Tax Act. The reason for rejection was that the assessee had surrendered its provisional registration on 23/09/2023 and did not obtain a new provisional registration. The assessee argued that the surrender was inadvertent and that it was exploring other remedies available under the income tax law. The assessee requested to withdraw the appeal filed before the ITAT.…

Legal Issues

• 1. Whether the assessee's application for renewal of registration under section 80G(5)(iii) of the Income Tax Act should be approved?

Judgment Outcome

Decided in favour of Assessee.

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