PLP Janseva Foundation vs. The CIT(Exemption)

Parties Involved

Facts Summary

This appeal is filed by PLP Janseva Foundation against the denial of approval under section 12A(1)(ac)(vi)(B) of the Income Tax Act, 1961 by the Commissioner of Income Tax (Exemption), Ahmedabad. The foundation had initially received provisional approval under section 12A for the period AY 2022-23 to AY 2024-25. Upon expiry of the provisional certificate, the foundation filed a fresh application for registration, but it was rejected due to an alleged error in selecting the section code in Form 10AB. The foundation argued that there was an inadvertent mistake in the application and sought rectification.…

Legal Issues

• 1. Whether the application filed by the assessee was maintainable despite the alleged error in section code selection.

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Sawansukha Foundation vs. CIT(Exemption), Kolkata

  Kolkata Bench benchAY 2025-26Allowed

• Advaya Charitable Foundation (Now BTG Advaya Charitable Foundation) v/s. Commissioner of Income Tax (Exemptions), Mumbai

• Gawar Foundation (AY: 2024)

  B Bench, Delhi benchAY 2024Allowed

• CIT (Exemptions), Kolkata Vs. Indira Trust

  Kolkata 'A' Bench benchDismissed

• Jhagru Baba Foundation Vs CIT(Exemption), Kolkata

  Kolkata Bench benchAY NAPartly Allowed

• Shree Krishna Sansthan vs. Commissioner of Income Tax (Exemption), Delhi

  Delhi Bench 'A', New Delhi benchAY 2025-26Allowed