Uttar Pradesh Mitra Mandal Trust Vs CIT(Exemption)

Parties Involved

Facts Summary

The Uttar Pradesh Mitra Mandal Trust appealed against the order of the CIT(Exemption), Delhi, which refused section 12AA registration to the assessee. The CIT(Exemption) observed that the assessee had failed to file all the requisite information sought regarding the genuineness of the various activities carried out. The assessee, represented by counsel, argued that it had duly filed its entire evidence in the lower proceedings, which had neither been considered nor rejected in the impugned order.…

Legal Issues

• 1. Whether the assessee had filed all the requisite information sought by the CIT(Exemption).

Judgment Outcome

Decided in favour of Assessee.

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