Kushal Suri Seva Trust vs. CIT (Exemptions), Pune

Parties Involved

Facts Summary

The assessee, Kushal Suri Seva Trust, filed an application for registration under section 12A of the IT Act. The application was rejected by the Commissioner of Income Tax (Exemptions), Pune, as the assessee had not furnished a copy of regular registration, either under section 12A(1)(ac)(i) or section 12A(1)(ac)(iii) of the IT Act, but had instead provided a copy of provisional registration under section 12A(1)(ac)(vi) of the IT Act. The assessee appealed against this order, submitting that a copy of regular registration dated 23.08.2024 had already been produced before the Commissioner but was not considered. The Tribunal set aside the order and directed the Commissioner to decide the application afresh, considering the copy of the regular registration order dated 23.08.2024.…

Legal Issues

• 1. Whether the application for registration under section 12A of the IT Act was correctly rejected by the Commissioner of Income Tax (Exemptions), Pune?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• Ripudaman Charitable Trust Vs CIT (Exemption)

• Ram Manohar Educational & Samudai Bal Vikas Societ, Basti Vikas Kendra (MCD) Vs. CIT(Exemption), Delhi

  Delhi Benches ‘A’ benchAY N/AAllowed

• Tara Ripu Damanpal Trust vs. CIT (Exemptions)

  Chandigarh bench

• National Power Training Institute vs. The CIT (Exemptions)

  Chandigarh bench

• Advaya Charitable Foundation (Now BTG Advaya Charitable Foundation) v/s. Commissioner of Income Tax (Exemptions), Mumbai

• Ruah Community Foundation vs. CIT (Exemptions)

  Mumbai “D” Bench benchAY 2026-27Allowed