Vardhman Sathanakvasi Jain Sravak Sangh vs. The CIT Exemption

Parties Involved

Facts Summary

The assessee, Vardhman Sathanakvasi Jain Sravak Sangh, filed applications for permanent registration under section 12AB and permanent approval under section 80G of the Income Tax Act, 1961. The Commissioner of Income Tax (Exemptions) rejected the applications on the grounds that the assessee had not submitted the original copy of the trust deed, the objects of the trust were for the benefit of a particular community, and the assessee had not proved the genuineness of its activities. The assessee appealed against these orders. The Tribunal found that the assessee had submitted the original trust deed and that the objects of the trust were not exclusively for a particular community. The Tribunal also found that the assessee had provided sufficient evidence to prove the genuineness of its activities. The Tribunal set aside the orders of the Commissioner of Income Tax (Exemptions) and remanded the matter for reconsideration.…

Legal Issues

• 1. Rejection of application for permanent registration under section 12AB
• 2. Cancellation of provisional registration granted under section 12A
• 3. Rejection of application for permanent approval under section 80G

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Centre for Excellence for Agriculture Skills in India Vs. CIT(Exemptions), Chandigarh

  Delhi Bench benchAY 2022-23Allowed

• DHEEMAHI EDUCATIONAL AND CHARITABLE TRUST vs. ITO (EXEMPTIONS) WARD 1, BLR

  Bangalore bench

• Electric Lamp and Component Manufacturers Association of India vs. CIT (Exemption) Delhi

• RMJBS Charitable Trust vs. Commissioner of Income Tax (Exemption)

  Delhi Bench 'F', Delhi benchAllowed

• Environment Sewa Foundation vs Commissioner of Income-tax (Exemption), Mumbai

  MUMBAI BENCH “E”, MUMBAI benchAY 2025-26Allowed

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

  Ahmedabad bench