Jai Brahmani Mata Sewa Trust vs. CIT (Exemption), Kolkata

Parties Involved

Facts Summary

The assessee, Jai Brahmani Mata Sewa Trust, is a religious and charitable trust registered with the Additional District Sub-Registrar, Siliguri on 11.07.2023. It was granted registration under section 12A(1)(ac)(i) of the Income Tax Act, 1961 on 14.09.2023 for assessment years 2022-23 to 2026-27. The assessee filed an application for renewal of registration under section 12A(1)(ac)(ii) of the Act. The Commissioner of Income Tax (Exemption)-Kolkata rejected the renewal application, stating that the initial registration was obtained by submitting wrong facts and was therefore void ab initio. The assessee appealed against this order to the Income Tax Appellate Tribunal.…

Legal Issues

• 1. Whether the order of the Commissioner of Income Tax (Exemption)-Kolkata is bad in law and on facts?
• 2. Whether the initial registration granted under section 12A(1)(ac)(i) is void ab initio?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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