B.N. Khalsa Educational Trust vs. CIT (Exemptions)

Parties Involved

Facts Summary

The assessee, B.N. Khalsa Educational Trust, filed an application seeking registration under section 12A(1)(ac)(ii) of the Income Tax Act. The application was rejected by the Commissioner of Income Tax (Exemption), Chandigarh, on the ground that the application was filed under the wrong clause and was not applicable since the assessee never had any regular registration under section 12A in the past. However, the assessee had been granted registration under section 12AB(1)(b) in Form No. 10AD for the assessment years 2022-23 to 2026-27 on 09.09.2026. The issue of the impugned registration was restored back to the Commissioner of Income Tax (Exemption) for de novo consideration with a direction to the assessee to plead and prove its case on merits. The appeal was allowed for statistical purposes.…

Legal Issues

• 1. Whether the application for registration under section 12A(1)(ac)(ii) was filed under the correct clause?

Judgment Outcome

Decided in favour of Assessee.

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