The Indian Council for Child Welfare Rajasthan vs. CIT

Parties Involved

Facts Summary

The Indian Council for Child Welfare Rajasthan, an assessee, filed appeals against the orders of the Commissioner of Income Tax (Exemption) rejecting the assessee's application for registration under Section 12A of the Income Tax Act, 1961, and approval under Section 80G of the Act. The rejection was due to the absence of registration under the Rajasthan Public Trust Act 1959. The assessee later provided the required Rajasthan Public Trust Registration Certificate, which was accepted by the tribunal. The tribunal allowed the appeals for statistical purposes and directed the Commissioner of Income Tax (Exemption) to grant the necessary registration and approval after verifying the provided certificate.…

Legal Issues

• 1. Rejection of registration under Section 12A of the Income Tax Act, 1961
• 2. Denial of approval under Section 80G of the Income Tax Act, 1961

Judgment Outcome

Decided in favour of Assessee.

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