K.K. Bhandari Charitable Trust vs. Commissioner of Income Tax (Exemption)

Parties Involved

Facts Summary

The case involves two appeals filed by K.K. Bhandari Charitable Trust against the orders passed by the Commissioner of Income-tax (Exemption). The first appeal (ITA No. 1100/SRT/2025) is against the rejection of the assessee's application for registration under section 12A/12AB of the Income-tax Act, 1961. The second appeal (ITA No. 1099/SRT/2025) is against the rejection of the assessee's application for approval under section 80G(5) of the Act. The Commissioner rejected the applications on the basis that the assessee did not have registration under section 12A/12AB. However, the Commissioner had already granted registration to the assessee for the period 2020-21 to 2029-30.…

Legal Issues

• 1. Rejection of registration under section 12A/12AB
• 2. Rejection of approval under section 80G(5)

Judgment Outcome

Decided in favour of Assessee.

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