Greenwell Children Society Versus ITO, Ward, Nagaur

Parties Involved

Facts Summary

Greenwell Children Society, a charitable trust, filed its return of income for Assessment Year 2018-19 claiming exemption. The return was picked up for scrutiny due to issues with registration and approval. The Assessing Officer issued notices under sections 143(2) and 142(1) of the Income Tax Act, 1961, but the assessee did not respond. Consequently, the Assessing Officer passed an assessment order under section 144 of the Act, disallowing various expenses and assessing the total income at Rs. 29,58,940/-. The assessee appealed against this order, claiming that the disallowance was made without justification and that it is entitled to registration under sections 12AA and 80G of the Act. The appeal was heard and decided on 23rd September, 2024.…

Legal Issues

• 1. Whether the assessee is entitled to registration under section 12AA of the Act?
• 2. Whether the disallowance of expenses was justified?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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