Farook Islahi Trust vs. Income Tax Officer

Parties Involved

Facts Summary

The appeal was filed by the assessee, Farook Islahi Trust, against the order of the Commissioner of Income Tax (Exemption), Kochi dated 24.03.2023 for Assessment Year 2022-23. The Commissioner had rejected the application for registration under section 12A of the Act without considering the modification of the trust deed dated 14.08.2019, particularly clauses 16 to 20 of such modified trust deed. The Tribunal set aside the issue to the file of the Commissioner of Income Tax (Exemption) for fresh adjudication as per the provisions of law after taking note of the modified trust deed, placed in the paper book.…

Legal Issues

• 1. Rejection of application for registration under section 12A of the Act without considering the modification of the trust deed.

Judgment Outcome

Decided in favour of Assessee.

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