Bombay Buddhist Association vs. CIT (Exemptions)

Parties Involved

Facts Summary

The Bombay Buddhist Association, a society established on 14.12.1979, filed an appeal against the order of the CIT (Exemptions) dated 19.03.2023, which dismissed their application for registration under section 12AB of the Income Tax Act, 1961. The association claimed that they were unable to comply with the notice issued by the CIT (Exemptions) due to technical difficulties with the e-portal and lack of computer literacy among the society members. They further argued that the rejection was unjust as it was their first time submitting such an application through the e-portal. The association sought regularization of their provisional registration for the A.Y. 2024-25.…

Legal Issues

• 1. Whether the CIT (Exemptions) followed the principles of natural justice in rejecting the application?
• 2. Whether the rejection order was communicated to the assessee?

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Extension Systems Foundation International vs Commissioner of Income Tax (Exemption)

  Mumbai Bench 'E', Mumbai benchAY N.A.Allowed

• Darul-Uloom Mohammadi Va Sunni Aqsa Masjid Trust vs Commissioner of Income-tax

  Mumbai bench

• Electric Lamp and Component Manufacturers Association of India vs. CIT (Exemption) Delhi

• M/s. Madras City Ophthalmological Association Vs. The Commissioner of Income Tax (Exemption), Chennai

• Maa Charitable Trust

  DELHI ‘E’ BENCH benchAY 2024-25Allowed

• Income Tax Appellate Tribunal, Delhi Benches, New Delhi

  Delhi bench