Institute of Driving & Traffic Research Gujarat vs. CIT(E)

Parties Involved

Facts Summary

The Institute of Driving & Traffic Research Gujarat, an assessee, has filed appeals against the orders of the Commissioner of Income Tax (Exemption), Ahmedabad, rejecting the assessee's applications for final/regular registration under Section 12A(1)(ac)(iii) and final/regular approval under Section 80G of the Income Tax Act, 1961. The assessee's counsel argued that the orders were ex-parte and that the assessee, being a government organization, had no intention of non-compliance. The Departmental Representative for the revenue relied on the impugned orders of the Commissioner of Income Tax (Exemption).…

Legal Issues

• 1. Whether the orders of the Commissioner of Income Tax (Exemption) were ex-parte and if the assessee was given adequate opportunity to present its case.

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Navvkush Helping Foundation vs. CIT(Exemption)

  Delhi Bench benchAY N/AAllowed

• Darul Uloom Fatimatuz-Zahra Vs. CIT(E)

  Ahmedabad bench

• Charobar Foundation vs. CIT (Exemption)

  Delhi Bench benchAY 2025-26 to 2027-28Allowed

• Swami Samartha Maharaj Seva Samasthan vs. The Commissioner of Income Tax(Exemptions), Chennai

• Doshi Bhanji Devji Gaushala panjarapole Sarvjanik Trust Bhanavav Vs. CIT(E)

  Ahmedabad bench

• C.RM.S.A.M. Charitable Trust Vs. The Income Tax Officer, Ward 1, Karaikudi