Your Neighbourhood Church Association Vs CIT(E)

Parties Involved

Facts Summary

The present appeal has been filed by the assessee, Your Neighbourhood Church Association, challenging the impugned order dated 25.08.2025 passed under section 250 of the Income Tax Act, 1961, by the Commissioner of Income Tax (Exemption), Mumbai. The application for registration of the assessee under section 12AB of the Act was rejected on the ground that certain clauses in the trust deed were in violation of provisions of Section 11 of the Act as the trust intended to apply/receive funds outside India. The assessee had filed Form MGT/application for approval of alteration in Memorandum of Articles of Association and submitted that the objectionable clause had been removed and amended. It was also submitted that no activity involving utilization of funds outside India had been carried out or proposed. The Departmental Representative (DR) relied on the orders passed by the revenue authorities.…

Legal Issues

• 1. Whether the rejection of the application for registration under section 12AB of the Act is sustainable?
• 2. Whether the delay in filing Form No.10AB should be condoned?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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