Ram Swroop Memorial Charitable Trust vs. CIT (Exemption)

Parties Involved

Facts Summary

The assessee, Ram Swroop Memorial Charitable Trust, filed an appeal against the order dated 21/01/2021 issued by the CIT (Exemptions) rejecting the assessee's application for approval under section 80G of the Income Tax Act, 1961. The appeal was based on the denial of approval under section 80G due to the cancellation of the assessee's registration under section 12AA of the IT Act. The assessee argued that the CIT (Exemptions) did not provide reasonable opportunity before rejecting the application for approval under section 80G. The appeal was supported by various documents, including orders, notices, and affidavits.…

Legal Issues

• 1. Denial of approval under section 80G of the IT Act due to the cancellation of registration under section 12AA.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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