Bima Paathshala Vs. Commissioner of Income Tax

Parties Involved

Facts Summary

Bima Paathshala filed an application for registration under Section 12AB of the Income Tax Act, 1961, seeking exemption from tax. The application was dismissed by the Commissioner of Income Tax (Exemption) due to non-compliance with the terms of a notice issued to the assessee. The assessee appealed against this order, arguing that the Commissioner did not follow the principles of natural justice and failed to consider the details submitted by the appellant. The Tribunal heard the arguments from both parties and determined whether the Commissioner followed the principles of natural justice and passed a reasoned order.…

Legal Issues

• 1. Whether the learned AO erred in rejecting the application for grant of registration under Section 12AB of the Income Tax Act, 1961 without giving proper opportunity of being heard, which is against the principle of natural justice.
• 2. Whether the learned AD erred in not referring to the details submitted by the appellant vide email dated 22.01.2024.
• 3. Whether the learned AO erred in rejecting the appellant's application for grant of registration under Section 12AB of the Act even though the objects of the Trust are in compliance with the statute, and there are no violations in the activities of the Trust.

Judgment Outcome

Decided in favour of Assessee.

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