Seth Bhajanlal Rohra Charitable Trust vs. Commissioner of Income Tax (Exemptions)

Parties Involved

Facts Summary

The assessee, Seth Bhajanlal Rohra Charitable Trust, filed an appeal against the order of the Commissioner of Income Tax (Exemptions) rejecting the application for permanent registration under section 12AB of the Income Tax Act, 1961. The assessee argued that it was not required to file the application as it was already registered under section 12A of the Act. The application was filed inadvertently due to confusion arising from a change in the registration process introduced by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. The assessee had obtained registration under section 12A(1)(ac)(i) of the Act on 20.10.2021 and did not require further application. However, due to confusion, the assessee filed an application on 31.03.2022, which was dismissed by the Commissioner of Income Tax (Exemptions) on 10.09.2022.…

Legal Issues

• 1. Whether the application for permanent registration was required to be filed by the assessee?

Judgment Outcome

Decided in favour of Assessee.

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