Srishti Social & Educational Welfare Society v. CIT(Exemption), Delhi

Parties Involved

Facts Summary

The appellant, Srishti Social & Educational Welfare Society, filed an application for approval under section 80G of the Income-tax Act, 1961 in Form No. 10AB. The Commissioner of Income Tax (Exemption), Delhi dismissed the application. The appellant filed an appeal against this dismissal, claiming that the order was passed ex parte and that proper opportunity of hearing was not granted. The notices sent by the Principal Commissioner of Income Tax were sent to an old email ID, whereas a new email ID was provided in the application for approval under section 80G. The appellant argued that they did not receive the notices and requested the matter be restored for reconsideration.…

Legal Issues

• 1. Whether the application for approval under section 80G was correctly dismissed ex parte by the CIT(Exemption).

Judgment Outcome

Decided in favour of Assessee.

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