Shree Krishna Sansthan vs. Commissioner of Income Tax (Exemption), Delhi

Parties Involved

Facts Summary

The assessee Trust, Shree Krishna Sansthan, was formed on 6.7.2010 at New Delhi under the provisions of the Indian Trust Act, 1882 for undertaking charitable projects with a focus on education and healthcare. The Trust filed two separate 10A forms for registration under section 12A(1)(ac)(vi) and 80G(5) and was granted provisional registration in March 2022, valid from AY 2022-23 to AY 2024-25. Before the expiry of provisional registration, the Trust filed two separate 10AB forms for registration under section 12a(1)(ac)(iii) and section 80G(5) with the required documents. The CIT(E) issued e-notices for specific details, which the appellant could not respond to as the notices were served on emails belonging to the erstwhile accountant. Consequently, the CIT(E) rejected the application for registration and cancelled the provisional registration, leading the assessee to file appeals.…

Legal Issues

• 1. Whether the CIT(E) erred in rejecting the application for registration under section 12A(1)(ac)(iii) for not producing the required documents.
• 2. Whether the CIT(E) erred in rejecting the approval under section 80G of the Act.

Judgment Outcome

Decided in favour of Assessee.

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