Maharashtra Tobacco Association v/s CIT(Exemption)

Parties Involved

Facts Summary

The assessee filed an application for registration under section 12A of the Income-tax Act, 1961. A notice was issued requesting the assessee to upload certain information/clarification. The assessee responded with certain details. After finding discrepancies, the CIT(Exemption) asked the assessee to show cause as to why the application should not be rejected and the registration granted earlier should not be cancelled under section 12AB. Since there was no compliance to the said notice, the CIT(E) rejected the application and cancelled the provisional registration granted earlier under section 12AB.…

Legal Issues

• 1. The learned CIT(E) erred in rejecting the application made by the assessee under clause (iii) of section 12A(1)(ac) for registration of the trust.
• 2. The learned CIT(E) erred in holding that in the absence of credible evidences furnished by the assessee, he was not satisfied with the genuineness of the activities carried out by the assessee and hence, the application filed by the assessee was required to be rejected.

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Haryana Football Association Vs. CIT (Exemptions)

  Delhi Bench benchAY 2022-23Allowed

• M/s. Lokmitra Shikshan Sanshta Vs. CIT (Exemption), Pune

  Pune bench

• Naresh Kumar Aggarwal Foundation Vs CIT (Exemption)

• Mulnivasi Publication Trust vs. CIT (Exemption), Pune

  Pune bench

• Shree Aath Paragana Gurjar Prajapati Samaj Trust vs. The CIT(Exemption)

  Ahmedabad bench

• Shri Ram Darbar Sewak Pariwar Dharmarth Trust vs. CIT(Exemption)

  Delhi bench