Tooba Educational and Welfare Trust v/s CIT (Exemption), Pune

Parties Involved

Facts Summary

The assessee's appeal arises against the order of the CIT(Exemption), Pune rejecting the application of the assessee under section 12AB of the Income Tax Act, 1961. The assessee did not appear for the hearing despite being called twice, leading to the case being proceeded ex-parte. The CIT(Exemption) had refused section 12A registration to the assessee due to the latter's failure to respond to show cause notices on various occasions. The learned CIT-DR could not dispute the fact that the CIT(E) had not granted sufficient time for compliance, and communication gaps at various levels could not be ruled out.…

Legal Issues

• 1. Whether the CIT(Exemption) was justified in rejecting the application for section 12A registration?

Judgment Outcome

Decided in favour of Assessee.

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