Sri Guru Har Rai Ji Religious and Charitable Trust vs. The CIT (Exemptions)

Parties Involved

Facts Summary

The assessee, Sri Guru Har Rai Ji Religious and Charitable Trust, had applied for provisional registration under Section 80G of the Income Tax Act, which was granted on 08/04/2022. Subsequently, the assessee applied for final registration on 30/09/2023. The application was rejected by the Commissioner of Income Tax (Exemptions) on 26/02/2024 on the grounds that it was filed beyond the prescribed time limits. The assessee filed an appeal against this order, arguing that the application was filed within the permissible period after obtaining provisional registration and that the rejection was erroneous.…

Legal Issues

• 1. Whether the application for final registration was filed within the permissible period after obtaining provisional registration?
• 2. Whether the rejection of the application for final registration was erroneous?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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