Radha Devi Charitable Trust vs. Commissioner of Income Tax (Exemption), Delhi
Case No: ITA Nos.3234 & 3235/DEL/2023
Court: Income Tax Appellate Tribunal, Delhi Bench 'F', Delhi
Date: 2/20/2025
Parties Involved
appellantRadha Devi Charitable Trust
respondentCommissioner of Income Tax (Exemption), Delhi
Facts Summary
The assessee, Radha Devi Charitable Trust, is a trust registered under the Trust Act, carrying out charitable and religious activities. The trust runs a Goshala providing food and shelter to approximately 60 cows and intends to expand to accommodate at least 150 cows. The Commissioner of Income Tax (Exemption)-Delhi (CIT(E)) rejected the assessee's applications dated 02/03/2023 for grant of registration under section 12A and approval under section 80G of the Income Tax Act, 1961, without providi…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the assessee was provided a reasonable opportunity to make submissions before the rejection of applications.