St. Judes Church Vs. CIT(Exemptions)

Parties Involved

Facts Summary

St. Judes Church, a public religious and charitable trust established in 1955, filed an application for renewal of its registration under section 12AB of the Income-tax Act, 1961. The Commissioner of Income-tax (Exemptions) rejected the application for lack of a formal trust deed or a document evidencing its creation or establishment. The assessee provided various documents, including its registration certificate, application to the Charity Commissioner, and previous registrations under the Income-tax Act. The assessee argued that these documents sufficiently evidenced its creation and establishment.…

Legal Issues

• 1. Whether the absence of a formal trust deed or a document evidencing the creation or establishment of the assessee is a valid ground for rejecting the application for renewal of registration under section 12AB?
• 2. Whether the requirement of a scheme settled by the Charity Commissioner or a competent Court is a condition precedent for registration under section 12AB?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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