Smt. Gangaben Parshottam Parikh Charitable Trust Vs. CIT(Exemption)

Parties Involved

Facts Summary

The assessee, Smt. Gangaben Parshottam Parikh Charitable Trust, filed an application in Form-10AB on 28.02.2025 seeking approval under Section 80G of the Income Tax Act, 1961 before the Commissioner of Income Tax (Exemptions) [CIT(E)]. After verifying the application, the CIT(E) called upon the assessee to furnish various details and justify the request for approval. Ultimately, the CIT(E) rejected the assessee’s application, holding that registration under Section 12AB of the Act cannot be granted as one of the objects of the assessee is to apply funds outside India.…

Legal Issues

• 1. Whether the CIT(E) exceeded his jurisdiction by rejecting the assessee’s registration under Section 12AB of the Act while dealing with an application seeking approval under Section 80G of the Act.

Judgment Outcome

Decided in favour of Assessee.

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