Maa Charitable Trust
Case No: ITA No. 5229/DEL/2024
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH
Date: 3/12/2025
Parties Involved
appellantMaa Charitable Trust
respondentThe C.I.T(E)
Facts Summary
The Maa Charitable Trust filed an appeal against the order of the CIT(E) dated 06.08.2024 for the assessment year 2024-25. The assessee raised grounds of appeal regarding the rejection of their application filed in Form 10AB under section 10AD and the cancellation of provisional registration granted under section 12A of the Income Tax Act, 1961. The assessee argued that the CIT(E) erred in rejecting the application arbitrarily and prejudicially without considering their submissions. Additionally…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the CIT(E) erred in rejecting the application filed in Form 10AB and cancelling the provisional registration arbitrarily and prejudicially.
- 2. Whether the CIT(E) violated the principles of natural justice by not providing an adequate opportunity to the assessee to be heard.