Kailash Charitable Trust vs. CIT(E)

Parties Involved

Facts Summary

The assessee Trust was registered on 04-01-2022 and applied for registration under section 12AB and 80G(5)(vi) of the Income Tax Act, 1961, obtaining provisional registration on 25-05-2022. The assessee applied for regular registration on 06-04-2023. The Commissioner of Income Tax (Exemption), Ahmedabad (CIT(E)) requested additional details/documents on 11-08-2023, to which the assessee responded on 21-08-2023. The CIT(E) considered the response as partial and issued another notice on 05-10-2023 requesting remaining documents. Due to non-compliance, the CIT(E) denied registration, leading to the cancellation of the provisional registration. The assessee appealed against this decision.…

Legal Issues

• 1. Whether the assessee should be given another opportunity to provide necessary documents and evidence for registration under section 12AB and 80G of the Act?

Judgment Outcome

Decided in favour of Assessee.

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