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

Parties Involved

Facts Summary

The assessee, Darul-Uloom Mohammadi Va Sunni Aqsa Masjid Trust, had applied for the regularization of its provisional registration under section 12AB of the Income Tax Act. The application was rejected by the Commissioner of Income-tax (Exemptions) on the ground that the assessee had wrongly mentioned 'charitable' instead of 'religious cum charitable' in the prescribed form. The assessee filed multiple applications for registration, all of which were rejected by the Commissioner of Income-tax (Exemptions). The assessee appealed against the rejection of its application for registration under section 12AB of the Income Tax Act.…

Legal Issues

• 1. Whether the Commissioner of Income-tax (Exemptions) erred in rejecting the application for registration under section 12AB of the Income Tax Act?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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