ITA No.211/Lkw/2020

Parties Involved

Facts Summary

The assessee, M/s Bal Kalyan Samiti, Saraswati Vidhya Mandir Inter College, had applied for registration under section 10(23C)(vi) of the Income Tax Act, 1961. The application was rejected by the Commissioner of Income Tax (Exemption), Lucknow, on the grounds that the assessee had not provided sufficient material to confirm the charitable activities of the trust. The assessee appealed against this order, arguing that they had submitted all necessary documents and had cooperated with the Income Tax Officer (Exemption), Bareilly, who had verified the books of accounts, bills, and vouchers. The assessee also submitted that the rejection was based on an incorrect assumption regarding the production of books of accounts.…

Legal Issues

• 1. Whether the assessee had provided sufficient material to confirm the charitable activities of the trust.
• 2. Whether the rejection of the application for registration was justified.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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