Shri Nishyaji Digamber Jain vs. The CIT(Exemptions)

Parties Involved

Facts Summary

An application for registration under section 12A(1)(ac)(iii) of the Act was filed by the assessee on 29/09/2023. The assessee was requested to furnish various documents and details to verify the genuineness of the activities of the Trust. Despite multiple notices and opportunities, the assessee failed to provide the necessary information. Consequently, the Commissioner of Income Tax (Exemptions) rejected the application. The assessee appealed against this order, but the appeal was dismissed as the assessee did not appear before the Tribunal. The Tribunal found the assessee to be negligent and remanded the case to the Commissioner of Income Tax (Exemptions) for a fresh decision after providing a reasonable opportunity to the assessee.…

Legal Issues

• 1. Whether the Ld. CIT Exemptions Chandigarh erred on law and facts by dismissing the application for registration ex-partee without looking into merits of the application.

Judgment Outcome

Decided in favour of Assessee.

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