Sayaji U BA Khin Memorial Trust vs. Commissioner Of Income Tax

Parties Involved

Facts Summary

The assessee, a Charitable Trust, applied for registration under Section 12AB and approval under Section 80G of the Income Tax Act, 1961. The Commissioner of Income Tax (Exemptions) granted the registration and approval but imposed a condition that the applicability and consequential tax benefits of such registration/approval would remain subject to the outcome of a decision by the Hon'ble Supreme Court. The assessee challenged this condition, arguing that it was beyond the jurisdiction of the Commissioner.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Exemptions) was justified in imposing a condition that the applicability and consequential tax benefits of the registration/approval would remain subject to the outcome of a decision by the Hon'ble Supreme Court.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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