Giniya Devi Badangaria Charitable Trust vs. CIT(E)

Parties Involved

Facts Summary

The assessee, Giniya Devi Badangaria Charitable Trust, filed an application for registration under section 12AB of the Income Tax Act, 1961, which was rejected by the Commissioner of Income Tax (Exemption), Jaipur. The assessee also filed an application for recognition under section 80G of the Act, which was also rejected. The assessee appealed against these orders. The bench found that the assessee was registered under the Rajasthan Public Trust Act, 1959, and its objects were not commercial in nature. The bench also found that the assessee had provided sufficient details to prove the genuineness of its activities. The bench set aside the orders of the Commissioner and directed him to decide the applications afresh.…

Legal Issues

• 1. Rejection of registration under section 12AB of the Income Tax Act, 1961
• 2. Rejection of recognition under section 80G of the Income Tax Act, 1961

Judgment Outcome

Decided in favour of Assessee.

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