The Solapur Pyramid Spiritual Trust vs. CIT (Exemption)

Parties Involved

Facts Summary

The appellant, The Solapur Pyramid Spiritual Trust, filed an application for regular registration under section 12A(1)(ac)(iii) of the Income Tax Act, 1961. The Commissioner of Income Tax (Exemption) issued notices to the appellant to provide certain information and clarifications. Despite compliance, the submissions were not accessible, leading to further notices and discrepancies pointed out. The appellant failed to comply with the final notice, resulting in the rejection of the application and cancellation of provisional registration. The appellant appealed against this decision.…

Legal Issues

• 1. Whether the time given to the appellant to respond to the notice was reasonable?

Judgment Outcome

Decided in favour of Partly Assessee.

Similar Judgements

• Sharp Education Society vs. CIT (Exemption)

  Pune bench

• Ripudaman Charitable Trust Vs CIT (Exemption)

• Doshi Bhanji Devji Gaushala panjarapole Sarvjanik Trust Bhanavav Vs. CIT(E)

  Ahmedabad bench

• Swavalamban Avan Swabhiman Foundation Vs. Commissioner of Income (E)

  Delhi Bench benchAY 2023-24 to 2025-26Allowed

• Navvkush Helping Foundation vs. CIT(Exemption)

  Delhi Bench benchAY N/AAllowed

• RESEARCH SOCIETY FOR THE STUDY OF DIABETES IN INDIA VS. CIT (EXEMPTION), NEW DELHI

  DELHI BENCH 'E', NEW DELHI benchAY ----Allowed