Akshat Education and Charitable Trust Vs. CIT(E)

Parties Involved

Facts Summary

The appellant, Akshat Education and Charitable Trust, is a public charitable trust registered under the Bombay Public Trusts Act, 1950, engaged in running various educational institutions. On 06.02.2024, the appellant filed an application in Form No. 10AB before the Commissioner of Income-tax (Exemption), Ahmedabad, seeking approval under section 80G(5) of the Income-tax Act, 1961. The Commissioner rejected the application, holding it non-maintainable because the appellant had claimed exemption under section 11 or section 10(23C) in earlier years. The appellant filed an appeal against this order.…

Legal Issues

• 1. Whether the Ld. CIT (Exemptions) erred in law and on facts in rejecting the appellant's application for registration under Section 80G(5)(iii)?
• 2. Whether the Ld. CIT (Exemptions) misinterpreted the scope and applicability of Section 80G(5)(iv)(B)?
• 3. Whether the Ld. CIT (Exemptions) failed to appreciate the appellant's compliance with all other conditions prescribed under Section 80G(5)?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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