Shri Krishan Gopal Goshala Kohina vs. The CIT Exemption, Jaipur

Parties Involved

Facts Summary

The assessee, Shri Krishan Gopal Goshala Kohina, filed an online application for registration under section 12AB of the Income Tax Act, 1961 on 30.09.2023. A notice was issued on 29.01.2024 requiring the assessee to submit certain documents by 09.02.2024. The assessee provided a partial reply on 19.02.2024, which was examined. Discrepancies were noticed, and a reminder letter was issued on 13.02.2024. A show cause letter was issued on 03.03.2024, and the assessee submitted its reply on 20.03.2024. The application was rejected on 13.05.2024 on the grounds of non-registration under the Rajasthan Public Trust Act, 1959 and genuineness of activities. The assessee filed an appeal against this order.…

Legal Issues

• 1. Whether the Commissioner of Income-tax (Exemption) erred in rejecting the application for registration under section 12AB of the Income Tax Act, 1961?
• 2. Whether the Commissioner of Income-tax (Exemption) erred in rejecting the application on the ground that the assessee is not registered under the Rajasthan Public Trust Act, 1959?
• 3. Whether the Commissioner of Income-tax (Exemption) erred in rejecting the application on the ground of nonsatisfaction of genuineness of the activities of the institution?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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