Upgrad Foundation vs. Commissioner of Income Tax

Parties Involved

Facts Summary

The assessee, Upgrad Foundation, filed an appeal against the order dated 27.03.2024 of the Commissioner of Income Tax (Exemptions), Mumbai, which rejected the application for registration under section 12AB of the Income Tax Act, 1961. The assessee argued that the Commissioner erred in rejecting the application without appreciating the charitable activities being carried out and without providing a show-cause notice before rejection. The assessee subsequently applied to withdraw the appeal on 14.10.2024, citing plans to restructure the existing arrangement and reapply for fresh registration at a later date.…

Legal Issues

• 1. Whether the Commissioner erred in rejecting the application for registration under section 12AB of the Income Tax Act, 1961 without appreciating the charitable activities being carried out by the assessee.
• 2. Whether the Commissioner failed to appreciate that the exemption under section 12AB can be denied only when the part of the income accrues to the benefit of the person mentioned under section 13 of the Act.
• 3. Whether the Commissioner rejected the application without providing a show-cause notice before rejection, which is against the principles of natural justice.

Judgment Outcome

Decided in favour of Assessee.

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