Anandotsav Ashram Trust Vs. CIT (Exemption), Delhi

Parties Involved

Facts Summary

The appellant, Anandotsav Ashram Trust, came into existence in 1997 and obtained provisional registration under section 12A of the Income Tax Act, 1961 on 27.05.2021. It filed a fresh application on 24.02.2023 in Form No. 10AB for registration under section 12A(1)(ac)(iii) of the Act. The CIT(E) issued show-cause notices to the appellant to justify its purpose and objective for registration. However, the appellant failed to comply with some notices and did not furnish necessary documents like cash book, bank book, beneficiary details, and bills & vouchers for verification. Consequently, the CIT(E) rejected the registration request on the grounds that the appellant had not incurred any expenditure on charitable activities and the genuineness of its activities was not verifiable.…

Legal Issues

• 1. Whether the CIT(E) erred in rejecting the registration application without considering the appellant’s online submissions.
• 2. Whether the CIT(E) provided sufficient opportunity of being heard to the appellant.

Judgment Outcome

Decided in favour of Assessee.

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