Sanatana Dharma Educational and Cultural Society vs. The Commissioner of Income Tax

Parties Involved

Facts Summary

The case involves two appeals by Sanatana Dharma Educational and Cultural Society and Sanatana Dharma Vidyasala against the order of the Commissioner of Income Tax (Exemption), Kochi, rejecting their applications for registration under section 80G of the Income Tax Act, 1961. The Commissioner of Income Tax (Exemption) rejected the applications on the ground that they were time-barred. The assessees had applied for registration after the commencement of their charitable activities. The assessees argued that the applications were not time-barred and that the Commissioner of Income Tax (Exemption) had rejected the applications without considering their merits.…

Legal Issues

• 1. Whether the application for registration under section 80G of the Income Tax Act, 1961 was time-barred?

Judgment Outcome

Decided in favour of Assessee.

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