Prantiya Sewa Bharati Samiti Chittore vs The CIT(exemption), Jaipur

Parties Involved

Facts Summary

The appellant, Prantiya Sewa Bharati Samiti Chittore, filed an application under section 12AB of the Income Tax Act, 1961 seeking registration. The application was rejected by the Commissioner of Income Tax (Exemption), Jaipur on the grounds of non-registration under the Rajasthan Public Trust Act, 1959 and non-genuineness of activities. The appellant filed an appeal against the order, claiming that the rejection was unjust and that they were not given a reasonable opportunity to be heard. The appellant also argued that the delay in filing the appeal was due to the negligence of their earlier counsel, Shri Kailash Chand Mundra.…

Legal Issues

• 1. Whether the impugned order dated 20.12.2024 is bad in law and on facts of the case?
• 2. Whether the CIT(E) erred in law and on facts in cancelling/refusing the registration under section 12AB of the Act?

Judgment Outcome

Decided in favour of Assessee.

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