Seva Sindhu Vishwastha Mandali vs. CIT (Exemptions)

Parties Involved

Facts Summary

The assessee, Seva Sindhu Vishwastha Mandali, is a trust constituted by way of Deed of Trust dated 23.04.1987 and amended Deed of Trust dated 20.11.2004. The trust aims to promote activities in the study and research of Indian history, art, culture, literature, and music, establish educational institutions, offer monetary assistance during natural calamities, and promote Bharatiya Samskruthi and Philosophy. Initially, the trust was granted registration under section 12AA of the Income Tax Act, 1961, and later under section 12A. The trust applied for renewal of registration under section 12AB, which was rejected by the Commissioner of Income Tax (Exemptions) on the ground that the trust had not undertaken any activities and failed to provide documentary evidence. The trust appealed against this order.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Exemptions) erred in rejecting the application for registration under section 12AB of the Income Tax Act, 1961.

Judgment Outcome

Decided in favour of Assessee.

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