Maharaja Agrasain Aggarwal Ashram Trust Vs. CIT(E)

Parties Involved

Facts Summary

The assessee, Maharaja Agrasain Aggarwal Ashram Trust, filed an application on 30/09/2023 in Form 10AB for grant of approval under clause (iii) of first proviso to Section 80G(5) of the Income Tax, Act, 1961. The assessee was issued a questionnaire on 19/10/2023 requesting certain details/documents clarification in support of the claim. The assessee failed to provide the required details. Several opportunities were provided to the assessee to comply, but they were not utilized. Consequently, the application was rejected on 22/03/2024. The assessee appealed against this order, arguing that the rejection was without appreciating the facts and circumstances of the case and contrary to legal provisions.…

Legal Issues

• 1. Whether the order rejecting the application for approval under Section 80G(5) of the Income Tax Act is bad in law.

Judgment Outcome

Decided in favour of Assessee.

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