Shreeji Janseva Khandi Gramodyog Sangh vs. Commissioner of Income Tax (Exemption)

Parties Involved

Facts Summary

The assessee, a charitable trust registered under the Bombay Public Trust Act, 1950, had earlier been granted registration under section 12A of the Income Tax Act, 1961. The assessee had also been granted provisional registration on 23.06.2022. The assessee filed an application for registration under section 12A in Form No. 10AB, accompanied by audit reports, audited balance sheet, and profit and loss account for the preceding three years. The Commissioner of Income Tax (Exemptions) issued notices on 04.09.2024 and 24.10.2024 calling for further details, which the assessee did not reply to. Consequently, the Commissioner rejected the application and cancelled the provisional registration, citing lack of documentary evidence regarding the genuineness of the trust's activities and compliance with other laws.…

Legal Issues

• 1. Whether the learned CIT (Exmp) erred in law and on facts in rejecting the application filed in Form 10AB of the Act and also cancelling the provisional registration.
• 2. Whether the learned CIT (Exmp) erred in law and facts in rejecting the Application u/s 12A in spite of the fact that the officials of the Trust being novice and ignorant about the technicalities of Email and website.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• Amrut Public Charitable Trust vs. ITO Exemption

  Mumbai Bench benchAY 2026-27Allowed

• Shree Aath Paragana Gurjar Prajapati Samaj Trust vs. The CIT(Exemption)

  Ahmedabad bench

• Maa Charitable Trust

  DELHI ‘E’ BENCH benchAY 2024-25Allowed

• Trimurti Educational Charitable Trust vs. ITO, Exemption

  Mumbai Bench benchAY 2026-27Allowed

• Gram Disha Trust vs. CIT (Exemption)

  Delhi bench

• Kiran Educational Trust Vs. CIT(Exemption), Kolkata

  Kolkata ‘B’ Bench, Kolkata benchAY N.A.Partly Allowed