Guruweshvar Shani Foundation vs. CIT Exemption

Parties Involved

Facts Summary

Guruweshvar Shani Foundation, a religious and charitable organization, was granted provisional registration under section 80G on 25-08-2022. On 26-06-2025, the Foundation applied for final registration under section 80G(5)(iii) of the Income Tax Act. The application was rejected by the Ld. CIT(E) on 14-11-2025. The Foundation, aggrieved by the order, filed an appeal before the Income Tax Appellate Tribunal. The Tribunal heard the appeal on 19-08-2026 and set aside the impugned order, remanding the case back to the Ld. CIT(E) for fresh adjudication.…

Legal Issues

• 1. Whether the Ld. CIT(E) erred in rejecting the application for registration u/s 80G(5) ex-parte.
• 2. Whether the Ld. CIT(E) erred in rejecting the application filed for registration u/s 80G(5) without providing fair opportunities and without considering the facts and circumstances of the case.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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