All India Derawal Bhatia Biradari Trust vs. ITO, Ward-1 (Exemption), Jaipur

Parties Involved

Facts Summary

The assessee filed an online application in Form No. 10AB seeking registration under section 12AB of the Income Tax Act, 1961 on 27.09.2023. The application was initially rejected as withdrawn. The assessee was given multiple opportunities to submit required documents and explanations, but failed to comply. The Commissioner of Income Tax (Exemption), Jaipur rejected the assessee's claim for registration under section 12AB on grounds of incomplete Form 10AB, non-compliance with the Rajasthan Public Trust Act, 1959, and lack of genuineness of activities. The assessee appealed against this order.…

Legal Issues

• 1. Rejection of registration under section 12AB of the Income Tax Act, 1961
• 2. Imposition of cost for non-serious approach

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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