Anandotsav Ashram Trust Vs. CIT (Exemption), Delhi
Case No: ITA No.3410/Del/2023
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘A’
Date: 3/3/2025
Parties Involved
appellantAnandotsav Ashram Trust
respondentCIT (Exemption), Delhi
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 ca…
Decision in favour of
Assessee
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.