Shri Damodar Gaushala vs The CIT (Exemption), Jaipur

Parties Involved

Facts Summary

Applications filed by the appellant in Form No. 10AB, seeking registration u/s 12A(1)(ac)(iii) and seeking approval u/s 80G(5)(iii) of the Income Tax Act, 1961 were rejected on the ground that commencement of activities have not been started; non registration under Rajasthan Public Trust Act, 1959 and non-genuineness of the activities. The appellant has come up before the Tribunal by way of filing the present appeals feeling aggrieved with the impugned orders passed by the Ld. CIT(E).…

Legal Issues

• 1. Whether the order passed by Ld. Commissioner of Income Tax, Exemption, Jaipur by rejecting application u/s. 12A(1)(ac) (iii) of the I.T. Act, 1961 is wrong, unwarranted and bad in law.
• 2. Whether the Ld. CIT (Exemption), Jaipur has erred in law and in facts of the case in rejecting the provisional registration u/s. 12A without issuing separate DIN of the rejection order.

Judgment Outcome

Decided in favour of Assessee.

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