IKS Care Foundation vs. CIT (Exemption)- Pune

Parties Involved

Facts Summary

The assessee, IKS Care Foundation, filed an application in Form 10AB on 03.12.2024 for final registration under section 12A and 80G of the Income-tax Act, 1961. The CIT(E) issued notices to verify the genuineness of the activities and compliance with other laws. Discrepancies were noticed, and the assessee provided further details. The assessee claimed it had commenced charitable activities in November 2023, before filing the application, and should have filed under Code-02. However, due to technical glitches in the e-filing portal, the assessee was forced to select Code-4A. The CIT(E) rejected the application, stating the provisions of section 12A(1)(ac)(vi)(B) were not satisfied. The assessee argued that the rejection was due to technical issues beyond its control and requested a hearing opportunity, which was not granted.…

Legal Issues

• 1. Whether the order passed by the CIT(E) rejecting the application for final registration is bad in law, illegal, and without jurisdiction.
• 2. Whether there was a gross breach of principles of natural justice in the impugned order.
• 3. Whether the CIT(E) erred in rejecting the application on the grounds that the conditions of section 12A(1)(ac)(vi)(B) were not satisfied.

Judgment Outcome

Decided in favour of Assessee.

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