Mulnivasi Publication Trust vs. CIT (Exemption), Pune

Parties Involved

Facts Summary

The assessee was granted provisional registration under section 12AB of the Income Tax Act, 1961, dated 07.04.2023, for assessment years 2023-24 to 2025-26. The assessee filed its income return for the assessment years 2022-23 and 2023-24, claiming exemption under section 11 of the Act. Subsequently, the Commissioner of Income Tax (Exemption) issued a notice on 30.11.2023, requiring the assessee to upload certain information under section 12AB of the Act. The assessee failed to comply with this notice, leading to a show cause notice dated 09.01.2024. Despite the assessee's request for an adjournment, the Commissioner rejected the application and cancelled the provisional registration on 29.01.2024. The assessee appealed against this decision.…

Legal Issues

• 1. Whether the Ld. CIT(Exemption) erred in rejecting the application filed in Form 10AB under section 12A(1)(ac)(iii) of the Income Tax Act, 1961?
• 2. Whether the Ld. CIT(Exemption) erred in cancelling the provisional registration granted to the assessee?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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