Shree Shree Uttam Gopal Krishna Goshala Samiti vs. CIT(E)

Parties Involved

Facts Summary

The assessee, Shree Shree Uttam Gopal Krishna Goshala Samiti, filed applications for registration under sections 12AB and 80G of the Income Tax Act, 1961. The Commissioner of Income Tax (Exemption), Jaipur, rejected these applications. The assessee appealed against the rejection orders. The assessee claimed that it did not receive notices and rejection orders because they were sent to an incorrect email address. The assessee also argued that it was not given a reasonable opportunity to be heard before the rejection orders were passed.…

Legal Issues

• 1. Whether the CIT(E) grossly erred in rejecting the application for registration under section 12AB of the Income Tax Act, 1961.
• 2. Whether the CIT(E) grossly erred in rejecting the application for registration under section 80G of the Income Tax Act, 1961.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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