Seth PannaLal Charitable Trust vs. Commissioner of Income Tax (Exemptions)
Case No: ITA No.3097/Del/2025
Court: Income Tax Appellate Tribunal
Bench: C Bench, Delhi
Date: 2/4/2026
Parties Involved
appellantSeth PannaLal Charitable Trust
respondentCommissioner of Income Tax (Exemptions)
Facts Summary
The appellant, Seth PannaLal Charitable Trust, filed an appeal against the order of the Commissioner of Income-tax, Exemption, rejecting the Form 10AB and cancelling the registration granted under Section 12AB of the Income Tax Act, 1961. The Trust was created on 15.10.2019 and sought registration by filing Form No. 10AB on 30.09.2023. The Trust's activities included feeding the poor, providing educational assistance, conducting seminars, and making donations to other charitable institutions. Th…
Decision in favour of
Assessee
Legal Issues
- 1. Rejection of Form 10AB and cancellation of registration under Section 12AB
Precedents Relied Upon
1 precedent cited in this judgement.