ITA Nos. 2262 & 2261/Del/2024 Maharaja Agrasen Education Society

Parties Involved

Facts Summary

The assessee, Maharaja Agrasen Education Society, filed Form No. 10AB dated 28/09/2023 seeking registration u/s 12A(1)(ac) (iii) of the Act. The Commissioner of Income Tax (Exemption) issued a notice on 27/10/2023 calling upon the Appellant to furnish documents. The assessee filed a reply along with certain documents on 11/12/2023. The Commissioner of Income Tax (Exemption) rejected the application on 15/03/2024, stating that there was no proof about the activities being carried out by the trust. The assessee appealed this decision, arguing that the Commissioner of Income Tax (Exemption) did not correctly appreciate the facts on record and that the rejection was contrary to the principles of natural justice.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Exemption) erred in rejecting the application for registration of the appellant trust u/s 12A(1)(ac) (iii) of the Act.
• 2. Whether the Commissioner of Income Tax (Exemption) correctly appreciated the facts on record.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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