M/s Pyaro Devi Sewa Trust vs. Commissioner of Income Tax (Exemptions), Delhi

Parties Involved

Facts Summary

The assessee, M/s Pyaro Devi Sewa Trust, filed appeals against two separate orders passed by the Commissioner of Income Tax (Exemptions), Delhi. The first appeal (ITA No. 28/Del/2024) was regarding the rejection of the application for registration under Section 12A of the Income-tax Act, 1961. The second appeal (ITA No. 27/Del/2024) was regarding the rejection of the application for approval under Section 80G of the Act. The assessee sought condonation of delay in filing the second appeal, which was due to the trustee's inadvertent failure to comply with notices and a bona-fide belief that no appeal was necessary.…

Legal Issues

• 1. Whether the appeal regarding the rejection of registration under Section 12A has become infructuous?
• 2. Whether the delay in filing the appeal regarding the rejection of approval under Section 80G can be condoned?
• 3. Whether the rejection of the application for approval under Section 80G was purely for non-compliance?

Judgment Outcome

Decided in favour of Assessee.

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