SUVIDYA PRASARAK SANGH Vs. CIT (EXEMPTIONS)

Parties Involved

Facts Summary

The assessee, Suvidya Prasarak Sangh, had filed an application seeking approval under section 80G(5) of the Income-tax Act, 1961. The application was rejected by the Commissioner of Income Tax (Exemptions), Mumbai. The assessee filed an appeal against this rejection. The Tribunal noted that the assessee had also filed an appeal in ITA No.4854/Mum/2026 regarding the rejection of its application for renewal of registration under section 12AB of the Act. The Tribunal set aside the order in ITA No.4854/Mum/2026 and restored the application for registration under section 12AB for fresh consideration. Consequently, the Tribunal decided to restore the application for approval under section 80G(5) for reconsideration by the Commissioner of Income Tax (Exemptions).…

Legal Issues

• 1. Whether the application for approval under section 80G(5) of the Income-tax Act, 1961 should be reconsidered by the Commissioner of Income Tax (Exemptions).

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• MANUBHAI A PATEL CHARITABLE TRUST Vs. COMMISSIONER OF INCOME TAX

  Mumbai bench

• BANDRA (WEST) RESIDENT ASSOCIATION Vs. CIT (EXEMPTIONS)

  Mumbai bench

• K.K. Bhandari Charitable Trust vs. Commissioner of Income Tax (Exemption)

  Surat bench

• Bharat Sevashram Sangha Vs Commissioner of Income Tax (Exemptions)

  Mumbai Bench benchAY NAAllowed

• Environment Sewa Foundation vs Commissioner of Income-tax (Exemption), Mumbai

  MUMBAI BENCH “E”, MUMBAI benchAY 2025-26Allowed

• Roman Catholic Church of St Stephen vs. Commissioner of Income Tax (Exemptions)

  Mumbai bench