Dadda Foundation vs. The Commissioner of Income-Tax

Parties Involved

Facts Summary

The Dadda Foundation filed appeals against the orders passed by the Commissioner of Income Tax (Exemption) dated 29.03.2024, rejecting their applications for registration under Section 12A(1)(ac)(iii) and approval under clause(iii) of first proviso to Section 80 G(5) of the Income Tax Act, 1961. The provisional registration granted for the period from AY 2023-24 to AY 2025-26 was also cancelled. The assessee submitted a Trust Deed in response to a questionnaire issued on 11.01.2024 but failed to comply with further requests for details/documents/clarifications. The assessee's counsel was unable to attend the hearing due to illness, and they requested further opportunity to be heard. The Tribunal granted the assessee an opportunity to be heard by the Commissioner of Income Tax (Exemption) to prevent miscarriage of justice.…

Legal Issues

• 1. Rejection of applications for registration under Section 12A(1)(ac)(iii) and approval under clause(iii) of first proviso to Section 80 G(5) of the Income Tax Act, 1961.
• 2. Cancellation of provisional registration granted for the period from AY 2023-24 to AY 2025-26.

Judgment Outcome

Decided in favour of Assessee.

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