Aatash Nor Control Foundation Vs. CIT (E)

Parties Involved

Facts Summary

Aatash Nor Control Foundation filed two appeals against orders passed by the Commissioner of Income-tax (Exemption), Ahmedabad rejecting applications for registration under Section 12AB and approval under Section 80G(5) of the Income Tax Act. The assessee argued that the rejection was against law, equity, and justice, and that the Commissioner erred in law and facts. The Tribunal heard both parties and decided to remand the matter back to the Commissioner for appropriate adjudication after the appellant filed the necessary details and explanations. The Tribunal also directed the appellant to pay Rs.5000/- to the Prime Minister’s Relief Fund for failing to respond to the show-cause notice.…

Legal Issues

• 1. Rejection of registration application under Section 12AB
• 2. Rejection of approval application under Section 80G(5)

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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