Shaivam ORG Trust Vs. The Commissioner of Income Tax (Exemption), Chennai

Parties Involved

Facts Summary

The assessee, Shaivam ORG Trust, is engaged in running a website and mobile application that helps pilgrims access history, location, and sacred poems of ancient Shiva Temples across Tamil Nadu. The trust was initially granted provisional registration under section 12A of the Income Tax Act, 1961. Subsequently, the trust applied for final registration under section 12A(1)(ac)(ii) but was rejected by the Commissioner of Income Tax (Exemption) [CIT(E)] for mentioning the wrong section. The trust then filed a corrected application under section 12A(1)(ac)(iii), which was also rejected on the grounds of delay and non-charitable nature of activities. The trust appealed this decision before the Tribunal.…

Legal Issues

• 1. Whether the rejection of the application for final registration was justified?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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