Sarva Mangal Kaivalyam Religious Trust vs. Commissioner of Income Tax

Parties Involved

Facts Summary

The assessee, Sarva Mangal Kaivalyam Religious Trust, filed an application seeking registration under section 12AB of the Income-tax Act, 1961. A hearing notice was issued to the assessee on 30.01.2026, but there was no response due to the notice being sent to an email ID of a trustee who was no longer associated with the trust. The Commissioner of Income-tax (Exemptions) rejected the application on the ground of non-compliance with the hearing notice. The assessee appealed against this order, arguing that the rejection was unjust as they were unaware of the hearing notice due to the email ID being inaccessible.…

Legal Issues

• 1. Whether the rejection of the application under section 12AB was justified?
• 2. Whether the assessee should have been given a further opportunity to be heard?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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