OPT EDUCATIONAL TRUST vs. COMMISISONER OF INCOME TAX (EXEMPTION)

Parties Involved

Facts Summary

The assessee, OPT EDUCATIONAL TRUST, filed an appeal against the order dated 10.07.2025 of the Ld. CIT (Exemption), Delhi, which rejected the application for approval under Section 80G of the Income Tax Act, 1961. The rejection was based on the prior rejection of the regular registration under Section 12A and the cancellation of provisional registration. The assessee argued that the CIT(E) erred in rejecting the Section 80G application without independently verifying its merits and without providing an opportunity to submit pending documentations, thus violating principles of natural justice.…

Legal Issues

• 1. Rejection of Section 80G application based on Section 12A rejection.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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