Maa Sidheshwari Charitable Trust Vs. The C.I.T(E)
Case No: ITA No. 4616/DEL/2024 & ITA No. 4617/DEL/2024
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI
Date: 3/12/2025
Parties Involved
appellantMaa Sidheshwari Charitable Trust
respondentThe C.I.T(E)
Facts Summary
The assessee, Maa Sidheshwari Charitable Trust, incorporated on 25.09.2023, filed an application in form No.10AB on 26.09.2023 seeking registration under section 12A of the Income Tax Act, 1961. The CIT(Exemption) issued notices to examine and verify the genuineness of the objects of the trust. After considering the submissions, the CIT(Exemption) rejected the application, stating that the assessee did not conclusively prove the genuineness of the activities. The assessee then appealed to the In…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the CIT(Exemption) was justified in rejecting the application for registration under section 12A of the Income Tax Act, 1961.
- 2. Whether the CIT(Exemption) was justified in not granting approval under section 80G(5) of the Income Tax Act, 1961.