The Safearth Foundation vs. Deputy Commissioner of Income Tax

Parties Involved

Facts Summary

The assessee, The Safearth Foundation, filed an online application for registration under section 12AB of the Income Tax Act, 1961 on 27.09.2023. A letter/notice dated 18.01.2024 was issued requiring the assessee to submit certain documents/explanations by 01.02.2024, but no compliance was made. Further notices were issued on 06.02.2024 and 10.02.2024, but the assessee did not provide the required details. The case was decided based on the material filed by the assessee along with its application in Form no. 10AB. The Commissioner of Income Tax (Exemption) rejected the application on the grounds of incomplete Form 10AB, non-compliance with the Rajasthan Public Trust Act, 1956, and lack of genuineness of activities.…

Legal Issues

• 1. Rejection of registration under section 12AB of the Income Tax Act, 1961
• 2. Delay in filing the appeal

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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