Chhattisgarh Kalyan Samiti, Bhilai vs. CIT(E), Bhopal

Parties Involved

Facts Summary

The assessee, Chhattisgarh Kalyan Samiti, Bhilai, filed Form No.10AB of the Income-tax Rules, 1962 for registration under section 12(1)(ac)(vi) of the Income Tax Act, 1961. The Commissioner of Income Tax (Exemption), Bhopal, issued a notice dated 10.09.2025, questioning the registration due to the assessee's previous claim of exemption in its Income Tax Returns. The assessee did not respond to this notice, leading to the rejection of the registration application. The assessee appealed this decision, leading to the current case before the Income Tax Appellate Tribunal, Raipur Bench.…

Legal Issues

• 1. Rejection of the assessee's application for registration under section 12(1)(ac)(vi) of the Income Tax Act, 1961.

Judgment Outcome

Decided in favour of Assessee.

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