SAN JOE BHAVAN TRUST vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS)

Parties Involved

Facts Summary

The assessee, SAN JOE BHAVAN TRUST, is a religious cum charitable organization that had obtained provisional registration for the period 2022-23 to 2024-25. The assessee applied for permanent registration by filing an application in form 10AB on 26/06/2024, which was rejected on 06/12/2024 for non-compliance. The assessee filed a second application on 26/02/2025, which was also rejected for mentioning the wrong code. Another application was filed on 06/08/2025 with correct details, but it was rejected by the Ld.CIT(E) on the ground that the assessee had not challenged the earlier rejection order. The assessee appealed against this rejection order before the Tribunal.…

Legal Issues

• 1. Whether the earlier rejection orders are a bar to entertain the fresh application for permanent registration?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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