Shri Sainath Education & Cheritable Trust vs. CIT(E)

Parties Involved

Facts Summary

The present appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Exemption), Ahmedabad dated 05.09.2024, denying grant of registration under Section 12A of the Income Tax Act, 1961. The assessee filed an application for registration under Section 12A of the Act, which was rejected by the CIT(E) on the grounds that the application was filed under an incorrect sub-clause. The assessee appealed against this order, citing that the error was not material and the facts of the case still needed to be verified by the CIT(E).…

Legal Issues

• 1. Whether the application for registration under Section 12A of the Act was non-maintainable due to being filed under an incorrect sub-clause?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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