Bangiya Sanskriti Samsad vs. CIT (Exemption)

Parties Involved

Facts Summary

The assessee, Bangiya Sanskriti Samsad, is a registered trust that filed an application for permanent registration under section 80G of the Income Tax Act. The application was rejected by the CIT (Exemption) due to an incorrect code mentioned by the assessee. The assessee appealed this decision, arguing that the rejection was made without examining the genuineness of their charitable activities. The tribunal allowed the appeal and set aside the order of the CIT (Exemption) to reconsider the application.…

Legal Issues

• 1. Whether the CIT (Exemption) erred in rejecting the assessee's application under section 80G of the Act.

Judgment Outcome

Decided in favour of Assessee.

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