ITA No.365/RJT/2023

Parties Involved

Facts Summary

The assessee, Akhil Bhartiya Pashwachandra Jain Charitable Trust, filed an application for provisional registration under section 12AB of the Income Tax Act, 1961. The Commissioner of Income Tax (Exemption) rejected the application, holding that the assessee failed to substantiate the charitable nature of the trust and the genuineness of its activities. The assessee appealed against this order. The appeal was heard and the Tribunal considered the submissions of both parties and the evidence on record.…

Legal Issues

• 1. Whether the learned CIT(Exemption) has wrongly rejected the application for registration under section 12A of the I.T. Act, 1961.
• 2. Whether the learned CIT(Exemption), Pune has wrongly passed the order without assuming proper jurisdiction under the law.

Judgment Outcome

Decided in favour of Assessee.

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