ITA Nos. 2945 & 2946/Del/2024 (AY 2024-25)

Parties Involved

Facts Summary

The assessee, Sukon S P Foundation, filed an appeal against the orders of the Commissioner of Income Tax (Exemption) rejecting its application for registration under section 12A and approval under section 80G of the Income Tax Act, 1961. The assessee, a trust providing basic education and medical aid to underprivileged children, had already been granted provisional registration and approval. However, the Commissioner rejected the assessee's application without considering the documents and replies provided by the assessee. The assessee argued that it had responded to the notices and provided the necessary documents, but the Commissioner passed non-speaking orders. The assessee sought relief from the tribunal.…

Legal Issues

• 1. Rejection of registration under section 12A of the Income Tax Act, 1961
• 2. Rejection of approval under section 80G of the Income Tax Act, 1961

Judgment Outcome

Decided in favour of Assessee.

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