Mountain Medicine Society Vs. CIT (Exemption)

Parties Involved

Facts Summary

This appeal is filed by the Mountain Medicine Society against the order of the Ld. Commissioner of Income Tax (Exemptions)/ NFAC, Delhi, which rejected the application for registration under section 12AB of the Income Tax Act. The Ld. Counsel for the assessee submitted that the Ld. CIT(E) denied registration by observing that the assessee did not comply with the notices calling for various details. The Ld. Counsel further submitted that the assessee had furnished part details, which was acknowledged by the Ld. CIT(E). The counsel argued that the assessee could not furnish complete details either because the assessee did not receive any notice or it took time to collate the details called for. The Ld. Counsel for the assessee stated that given an opportunity, the assessee is ready to comply with the notices issued by the Ld. CIT(E) and file all the details called for.…

Legal Issues

• 1. Whether the Mountain Medicine Society complied with the notices issued by the Ld. CIT(E) for registration under section 12AB of the Income Tax Act.

Judgment Outcome

Decided in favour of Assessee.

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