Sadhu Sewa Samiti Shivam Enclave vs. Commissioner of Income Tax (Exemption)

Parties Involved

Facts Summary

The assessee, Sadhu Sewa Samiti Shivam Enclave, a society registered under the Societies Registration Act, 1860, applied for registration under section 12A of the Income Tax Act, 1961. The application was rejected by the Commissioner of Income Tax (Exemptions) on the ground that the assessee failed to submit information in support of the genuineness of its activities and confirmations from donors. The assessee submitted a detailed reply with supporting documents, but the rejection order was upheld. The assessee appealed against this order.…

Legal Issues

• 1. Whether the assessee's application for registration under section 12A of the Income Tax Act, 1961 should be granted?

Judgment Outcome

Decided in favour of Assessee.

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