Shree Mokhunda Swetamber Murtipujak Jain Trust vs. CIT (Exemptions), Ahmedabad

Parties Involved

Facts Summary

The assessee, Shree Mokhunda Swetamber Murtipujak Jain Trust, filed an application for renewal of registration under section 12A of the Income Tax Act, 1961. The application was rejected by the Commissioner of Income Tax (Exemption), Ahmedabad on the ground that no submissions/details/documents were filed as well as no adjournment was sought. The assessee is aggrieved by the said order and has filed an appeal before the Income Tax Appellate Tribunal. The assessee submitted that they had filed the necessary documents, but the Commissioner did not take cognizance of the same.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Exemption) erred in rejecting the application for renewal of registration without granting reasonable opportunity of hearing?
• 2. Whether the Commissioner of Income Tax (Exemption) erred in not granting permanent registration to the assessee trust by rejecting the application?

Judgment Outcome

Decided in favour of Assessee.

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