Shri Maha Kaleshwar Sewa Trust vs. Commissioner of Income Tax (Exemption)

Parties Involved

Facts Summary

This appeal by the assessee, Shri Maha Kaleshwar Sewa Trust, is directed against the order of the Commissioner of Income Tax (Exemptions), Chandigarh, dated 11.06.2024, whereby the application of the assessee for grant of registration under section 12AB of the Income Tax Act, 1961, was rejected. The Authorized Representative of the assessee submitted that the CIT(E) rejected the application in ex-parte proceedings despite the assessee having furnished a part reply on 06.06.2024 and sought more time to furnish relevant documents. The department, represented by Ms. Jaya Chaudhary, defended the impugned order, stating that the assessee failed to respond to the notices issued by the CIT(E).…

Legal Issues

• 1. Whether the CIT(E) was justified in rejecting the assessee's application for registration under section 12AB of the Act in ex-parte proceedings?

Judgment Outcome

Decided in favour of Assessee.

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