RMJBS Charitable Trust vs. Commissioner of Income Tax (Exemption)
Case No: ITA Nos. 4875 & 4876/DEL/2024
Court: Income Tax Appellate Tribunal, Delhi Bench ‘F’, Delhi
Date: 2/19/2025
Parties Involved
appellantRMJBS Charitable Trust
respondentCommissioner of Income Tax (Exemption)
Facts Summary
The assessee, RMJBS Charitable Trust, filed applications for grant of registration under section 12AB and approval under section 80G of the Income Tax Act, 1961. The Commissioner of Income Tax (Exemption) (CIT(E)) rejected these applications. The assessee had submitted the required details and documents multiple times in response to notices issued by the CIT(E). The CIT(E) raised objections regarding the registration of the Trust on the DARPAN Portal and the registration of the Trust deed with t…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the CIT(E) was justified in rejecting the assessee's application for registration under section 12AB of the Act.
- 2. Whether the CIT(E) was justified in rejecting the assessee's application for approval under section 80G of the Act.