Akhil Bhartiya Shree Vekunthnath Sewa Dharmarth Trust Vrindavan Vs. CIT (Exemption)

Parties Involved

Facts Summary

The assessee, Akhil Bhartiya Shree Vekunthnath Sewa Dharmarth Trust Vrindavan, filed an application in Form 10AB for registration under section 80G(5)(a) of the Income Tax Act, 1961 on 31.03.2022. The Learned Commissioner of Income Tax (Exemption) issued a questionnaire and multiple notices to the assessee for submission of evidence and replies, but the assessee failed to respond to any of these communications. Consequently, the application was rejected on 23.09.2022. The assessee filed an appeal against this order, claiming that the electronic notices were not received, thus violating the principles of natural justice.…

Legal Issues

• 1. Whether the Learned Commissioner of Income Tax (Exemption) provided adequate opportunity of hearing to the assessee.
• 2. Whether the rejection of the application was justified due to non-submission of evidence by the assessee.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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