Church of Our Lady of Immaculata Conception, Church of Our Lady of Assumption, Church of Our Lady of Perpetual Succor v. CIT (Exemption), Mumbai

Parties Involved

Facts Summary

The respective assessees, which are religious-cum-charitable institutions, filed applications for renewal of their registration under section 12AB of the Income-tax Act, 1961. The Commissioner of Income Tax (Exemptions) rejected their applications for non-furnishing of the instrument of trust/Memorandum of Association. The assessees argued that they were registered under the Maharashtra Public Trusts Act, 1950 and had submitted relevant documents evidencing their creation, establishment, and continued legal existence. The Commissioner rejected the applications solely on the ground that the required instrument of trust/MOA was not furnished. The assessees appealed against this order.…

Legal Issues

• 1. Whether the rejection of the application for renewal of registration under section 12AB solely on the ground that the assessee failed to furnish the instrument of trust/MOA is justified.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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