Gajanana Charitable Trust vs. CIT (Exemption)

Parties Involved

Facts Summary

The assessee, Gajanana Charitable Trust, was granted provisional approval under section 80G of the Income Tax Act, 1961 on 18.10.2021. The trust applied for permanent registration under section 80G on 24.09.2023. The Commissioner of Income Tax (Exemption) rejected the application for permanent registration on the ground that it was filed belatedly. The assessee appealed against this order. The issue was whether the application for permanent registration was filed belatedly. The assessee argued that the provisional registration was valid till the Assessment Year 2024-25 and the application for permanent registration was filed before the expiry of the provisional registration. The CIT (Exemption) disagreed with the contention of the assessee.…

Legal Issues

• 1. Whether the application for permanent registration was filed belatedly.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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