Sankalp Bahuuddeshiya Seva Sanstha vs. CIT (Exemption), Pune

Parties Involved

Facts Summary

The assessee, Sankalp Bahuuddeshiya Seva Sanstha, filed an application for registration under section 12A(1)(ac)(iii) of the Income Tax Act, 1961. The Commissioner of Income Tax (Exemption), Pune, rejected the application and cancelled the provisional registration. The assessee appealed against this order, arguing that the Commissioner erred in not providing adequate opportunity to be heard and in rejecting the application without proper justification. The Tribunal considered the appeal and found that the delay in filing the appeal was due to sufficient cause. The Tribunal decided to restore the matter to the file of the Commissioner to consider the application afresh, allowing the assessee to present its case with relevant details and documentary evidence.…

Legal Issues

• 1. Breach of principles of natural justice
• 2. Rejection of the application in Form 10AB

Judgment Outcome

Decided in favour of Assessee.

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