Shri Baba Balaknath Seva Sansthan vs. The CIT-Exemption

Parties Involved

Facts Summary

These two appeals were filed by Shri Baba Balaknath Seva Sansthan against orders passed by the Commissioner of Income Tax (Exemption), Jaipur, rejecting the trust's applications for registration under sections 12AB and 80G of the Income Tax Act, 1961. The trust argued that it had not engaged in any commercial activities and that the rejection was erroneous. The trust also pointed out that the Commissioner's order was passed before the Central Board of Direct Taxes (CBDT) extended the due date for filing such applications.…

Legal Issues

• 1. Whether the objects of the trust were commercial in nature?
• 2. Whether the activities of the trust were in accordance with its objects?
• 3. Whether the application for registration under section 80G was barred by time?

Judgment Outcome

Decided in favour of Revenue.

Precedents Relied Upon

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