Nithi Educational Trust Vs. The Commissioner of Income Tax (Exemptions), Bangalore
Parties Involved
Facts Summary
The appellant, Nithi Educational Trust, is a charitable trust registered under the Indian Trusts Act. It was granted provisional registration under section 12A for the assessment years 2023-24 to 2024-25. The assessee applied for renewal of section 12AB registration. The Commissioner of Income Tax (Exemptions) denied the renewal, stating that the assessee had not provided the necessary documents and approvals from the Karnataka Nursing and Para Medical Science Regulatory Authority and Rajiv Gandhi University of Health Sciences. The assessee later obtained the required approvals and sought restoration of the matter for fresh adjudication.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the assessee has provided sufficient proof of its activities to qualify for renewal of section 12AB registration.
Judgment Outcome
Decided in favour of Assessee.
Similar Judgements
Environment Sewa Foundation vs Commissioner of Income-tax (Exemption), Mumbai
MUMBAI BENCH “E”, MUMBAI benchAY 2025-26AllowedRotary Club of Mumbai Soho Charitable Trust Vs. CIT(Exemptions), Mumbai
Mumbai Bench benchAY NAAllowedArya Sindhu Sanskrit Gurukul Sansthan Vs. CIT (Exemption)
Shila Ashok Shah Foundation Vs. CIT (Exemptions)
Mumbai benchAY 2025-26AllowedDoshi Bhanji Devji Gaushala panjarapole Sarvjanik Trust Bhanavav Vs. CIT(E)
Ahmedabad benchCentre for Excellence for Agriculture Skills in India Vs. CIT(Exemptions), Chandigarh
Delhi Bench benchAY 2022-23Allowed