Arya Sindhu Sanskrit Gurukul Sansthan Vs. CIT (Exemption)

Parties Involved

Facts Summary

The assessee trust, Arya Sindhu Sanskrit Gurukul Sansthan, had been granted provisional registration under section 12AB in Form No. 10AC dated 24.09.2022, valid up to Assessment Year 2025–26. The assessee filed an application in Form No. 10AB on 04.03.2025 seeking regular registration under section 12AB and another application in Form No. 10AB on 11.03.2025 seeking approval under section 80G(5) of the Act. The CIT(E) issued several notices to the assessee to explain the delay in filing Form No. 10AB and to furnish proof of expenditure on the objects of the trust. The CIT(E) rejected the applications on the grounds of delay in filing and non-compliance with notices. Aggrieved by these orders, the assessee filed the present appeals.…

Legal Issues

• 1. Whether the CIT(E) erred in rejecting the application for regular registration under section 12A(1)(ac)(iii) on the grounds of delay and non-compliance.
• 2. Whether the CIT(E) erred in rejecting the application for approval under section 80G due to the rejection of registration under section 12AB.

Judgment Outcome

Decided in favour of Assessee.

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