Shree Bhagwan Parshuram Trust vs. CIT (Exemption)

Parties Involved

Facts Summary

Shree Bhagwan Parshuram Trust filed an application for grant of approval under section 80G of the Income Tax Act, 1961. The application was granted Provisional Approval by CPC Bengaluru. However, the application was dismissed by the Commissioner of Income Tax (Exemptions), Mumbai as the Trust failed to apply as per the prescribed procedure within a period of 6 months from the receipt of the provisional registration. The Trust appealed against this order, arguing that they were not given a personal hearing before the rejection of the application and that they were fulfilling all the conditions for registration under section 80G(5) of the Act.…

Legal Issues

• 1. Whether the appellant was denied a personal hearing before the rejection of the application?
• 2. Whether the appellant was fulfilling all the conditions for registration under section 80G(5) of the Act?

Judgment Outcome

Decided in favour of Assessee.

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