ITA No.2361/Mum/2024 Raghuvanshi Charitable Foundation

Parties Involved

Facts Summary

The assessee, Raghuvanshi Charitable Foundation, had applied for regularization of its provisional registration granted under section 12AB of the Income Tax Act. The application was rejected by the Learned Commissioner of Income-tax (Exemptions), Mumbai. The assessee appealed against this order, arguing that the Commissioner did not apply his mind to the application and failed to consider the material on record. The assessee also contended that the Commissioner did not follow the principles of natural justice and did not give a reasonable opportunity to be heard. The assessee further argued that the Commissioner's rejection of the application was contrary to the provisions of the law and the facts of the case.…

Legal Issues

• 1. Whether the Learned CIT (E) applied his mind to the application in Form 10AB and considered the material on record?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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