Ram Manohar Educational & Samudai Bal Vikas Societ, Basti Vikas Kendra (MCD) Vs. CIT(Exemption), Delhi

Parties Involved

Facts Summary

The assessee society is incorporated on 02.01.1998 under Registrar of Societies, Government of NCT of New Delhi. Assessee was granted provisional registration vide letter dated 04.04.2022 u/s 12A(1)(ac)(vi) of the Income Tax Act 1961. Assessee has filed an application on 30.11.2024 in Form 10AB for regular registration u/s 12A(1)(ac)(ii) of the Act. The main objects of the assessee trust as per the Form 10AB are relief of poor, education, medical and it has also submitted its copy of trust deed along with the form. During the proceedings, assessee was issued questionnaire dated 19.12.2024 with a direction to furnish relevant details/documents/clarifications in support of its claim of registration u/s 12A(1)(ac)(ii) of the Act. Several opportunities were given to the assessee to submit the relevant details as called for in various notices. Since assessee has failed to submit the relevant details and failed to specify genuineness of the charitable activities carried out by it, accordingly Ld. CIT(E) has rejected the content filed by the assessee and also rejected the ground for registration u/s 12A(1)(ac)(ii) of the Act. He also proceeded to cancel the Provisional Registration grant of order dated 04.04.2022.…

Legal Issues

• 1. Violation of Natural Justice & Faceless Appeal Rules
• 2. Misapplication of Section 12AB(1)(b)(ii)(B)
• 3. Overreach in Cancellation of Provisional Registration
• 4. Arbitrary Demands & Exemptions Misinterpretation
• 5. Case Law Support

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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