Sushila Devi Umravsingh Patel Seva Sansthan vs. CIT Exemption

Parties Involved

Facts Summary

The assessee, Sushila Devi Umravsingh Patel Seva Sansthan, had applied for registration under section 12AB of the Act. The application was rejected by the Commissioner of Income Tax, Exemptions, Bhopal. The assessee had been granted provisional registration under section 12AB on 21.11.2022. However, the CIT Exemption rejected the application for regular registration under section 12AB on the ground that the assessee did not apply for regular approval under section 80G(5) of the Act within the stipulated period of 6 months from the start of activities. The assessee argued that the Central Board of Direct Taxes (CBDT) extended the time limit for making the application till 30th June, 2024, and they applied for regular approval under section 80G(5) of the Act on 30.06.2024.…

Legal Issues

• 1. Whether the order appealed against is bad-in-law, void-ab-initio, barred by limitation, against the principles of natural justice and fair play, illegal and therefore liable to be quashed.
• 2. Whether the CIT Exemption erred in rejecting the application for registration without considering the documents on records and facts and circumstances of the case.
• 3. Whether the registration under section 12AB ought to be granted in the facts and circumstances of the case.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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