Amma Charitable Trust vs. The Commissioner of Income Tax (Exemption), Chennai
Parties Involved
Facts Summary
The assessee, Amma Charitable Trust, filed an application dated 27.06.2024 in Form 10AB seeking registration under section 12AB of the Income Tax Act, 1961. The Commissioner of Income Tax (Exemption), Chennai rejected the application on 06.12.2024 on the ground that the assessee is not engaged in any charitable activities and has not substantiated its nature of activities as charitable. The assessee was given three opportunities to appear for hearings but chose to remain silent and did not respond to any of the notices. Aggrieved by this order, the assessee filed an appeal. The appeal was delayed by 243 days, but the delay was condoned due to reasonable cause.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the application for registration filed in Form 10AB has been rejected as not maintainable by the Commissioner of Income Tax (Exemption) due to non-participation of the assessee.
Judgment Outcome
Decided in favour of Assessee.
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