Jawahar Medical Foundation v. The Commissioner of Income Tax (Exemption)

Parties Involved

Facts Summary

The assessee, Jawahar Medical Foundation, filed an appeal against the order of the Commissioner of Income Tax (Exemption), Pune, dated 18.03.2024, which rejected the assessee's application for approval under section 10(23C) of the Act. The assessee argued that the order was passed without following the principle of natural justice, was ex-parte, and was completed in a hurried manner without granting additional time to file submissions. The assessee also claimed that it was solely engaged in educational and allied activities and thus should have been granted approval under section 10(23C)(vi) of the Act.…

Legal Issues

• 1. Whether the order passed under section 10(23C)(vi) of the Act is bad in law for not following the principle of natural justice.
• 2. Whether the Commissioner of Income Tax erred in passing the ex-parte order without waiting for the assessee to file the submission.
• 3. Whether the Commissioner of Income Tax erred in completing the proceedings in a hurried manner without appreciating that the appellant has sought additional time to file the submission.
• 4. Whether the Commissioner of Income Tax failed to grant approval under section 10(23C)(vi) to the appellant trust despite the appellant satisfying all the terms and conditions prescribed under the Act.
• 5. Whether the Commissioner of Income Tax failed to appreciate that the appellant trust was solely engaged in educational and allied activities and thus the approval under section 10(23C)(vi) ought to have been granted to the appellant trust.

Judgment Outcome

Decided in favour of Assessee.

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