Parivartan Seva Samiti, Kota vs CIT (E), Jaipur

Parties Involved

Facts Summary

The assessee, Parivartan Seva Samiti, Kota, filed two appeals against the orders of the Ld.CIT (Exemption), Jaipur dated 27-03-2024 under sections 12AB and 80G of the Income Tax Act, 1961. The assessee challenged the rejection of their application for registration/approval under sections 12AB and 80G. The assessee argued that they were not provided adequate opportunity to be heard and that the rejection was without jurisdiction and contrary to law and facts. The assessee also stated that they were in the process of applying for registration under the Rajasthan Public Trust Act, 1959.…

Legal Issues

• 1. Rejection of registration/approval under section 12AB
• 2. Rejection of registration/approval under section 80G

Judgment Outcome

Decided in favour of Assessee.

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