Swavalamban Avan Swabhiman Foundation Vs. Commissioner of Income (E)
Case No: ITA No.3328 & 3331/Del/2025
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH, ‘E’: NEW DELHI
Date: 1/14/2026
Parties Involved
appellantSwavalamban Avan Swabhiman Foundation
respondentCommissioner of Income (E)
Facts Summary
The appellant, Swavalamban Avan Swabhiman Foundation, is a Charitable Trust constituted vide Trust Deed dated 02.09.2022. The Trust was granted provisional registration on 04.10.2022 for the period from AY 2023-24 to AY 2025-26. The appellant filed an application in Form No. 10AB seeking registration under section 12A(1)(ac)(iii) of the Act. Despite providing detailed replies and documents, the Commissioner of Income Tax (E) rejected the application on the grounds that the trust is not irrevocab…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the rejection of the application for registration under section 12A and cancellation of provisional registration was justified.
Precedents Relied Upon
5 precedents cited in this judgement.