Reham Foundation v. Commissioner of Income Tax (Exemptions)

Parties Involved

Facts Summary

The present appeal was filed by the assessee challenging the order dated 16/08/2016 passed by the learned Commissioner of Income Tax (Exemptions), Lucknow, rejecting the application for registration filed by the assessee under section 12AA of the Income Tax Act, 1961. The assessee raised several grounds for appeal, including the rejection of the application for registration and the failure to consider the charitable objects of the applicant Trust. Despite the issuance of notice to the assessee, no representation was made on their behalf during the hearing.…

Legal Issues

• 1. Whether the learned Commissioner of Income Tax (Exemptions), Lucknow erred in rejecting the application for registration under section 12AA of the Income Tax Act, 1961.
• 2. Whether the learned Commissioner of Income Tax (Exemptions), Lucknow erred in ignoring the charitable objects of the applicant Trust.
• 3. Whether the learned Commissioner of Income Tax (Exemptions), Lucknow erred in trying to assess the genuineness of the activity of a new established trust.
• 4. Whether the learned Commissioner of Income Tax (Exemptions), Lucknow erred in ignoring the books of accounts, bills, and vouchers furnished along with the submission.

Judgment Outcome

Decided in favour of Assessee.

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