Divam Khula Aasman Vs CIT (Exemption)

Parties Involved

Facts Summary

The assessee, Divam Khula Aasman, filed an application seeking registration under Section 12A(1)(ac)(ii) and approval under Section 80G(5). The application was rejected by the Commissioner of Income Tax (Exemption), Chandigarh, on the grounds that the assessee failed to demonstrate carrying out any activity. The assessee appealed against this decision. The appellant's representatives argued that the assessee is in a position to demonstrate its activities and sought a remand back of the applications, which was opposed by the Department of Revenue.…

Legal Issues

• 1. Whether the application for registration under Section 12A(1)(ac)(ii) and approval under Section 80G(5) should be remanded back to the Commissioner of Income Tax (Exemption) for fresh adjudication.

Judgment Outcome

Decided in favour of Assessee.

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