Birsa Munda Welfare Society Vs. CIT (Exemption)

Parties Involved

Facts Summary

Birsa Munda Welfare Society filed an appeal against the order of the Commissioner of Income Tax (Exemption), Patna, dated 06.12.2023, for the Assessment Year 2023-24. The assessee had applied for registration under section 12AA of the Income Tax Act but failed to provide relevant documentary evidences to prove the genuineness of the activities and the objects of the trust. Consequently, the application was rejected by the Commissioner of Income Tax (Exemption). The assessee appealed against this order, and the matter was heard on 26/09/2024.…

Legal Issues

• 1. Whether the assessee failed to provide relevant documentary evidences to prove the genuineness of the activities and the objects of the trust?

Judgment Outcome

Decided in favour of Assessee.

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