Haryana Bharat Vikas Foundation vs. The Commissioner of Income Tax (Exemptions)

Parties Involved

Facts Summary

The appellant, Haryana Bharat Vikas Foundation, filed applications for registration under section 12A(1)(ac)(ii) of the Income Tax Act, 1961, which were rejected by the Ld. CIT(E), Chandigarh. The appellant raised grounds of non-compliance with the principle of natural justice, alleging that no effective opportunity of hearing was provided. The respondent argued that multiple opportunities were given, and the appellant's conduct warranted dismissal of the appeal.…

Legal Issues

• 1. Rejection of application for renewal of registration under section 12A(1)(ac)(ii) of the Income Tax Act, 1961.
• 2. Denial of approval under section 80G of the Income Tax Act, 1961.

Judgment Outcome

Decided in favour of Assessee.

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