Yug Nirman Gayatri Parivar Trust vs. The CIT(E)

Parties Involved

Facts Summary

The Yug Nirman Gayatri Parivar Trust filed an appeal against the rejection order dated 28/03/2024 passed by the Commissioner of Income-tax (Exemption), Ahmedabad for registration under section 12A(1)(ac)(iii) of the Income Tax Act, 1961. The grounds of appeal included the Ld.CIT's error in law and in the facts of the case in rejecting the application for registration u/s.10AD of the act and the rejection of provisional registration granted earlier. During the hearing, the assessee sought permission to withdraw the appeal since they had applied for a fresh application for registration u/s.12AB. The assessee's appeal was permitted to be withdrawn.…

Legal Issues

• 1. The Ld.CIT erred in law and in the facts of the case in rejecting the application for registration u/s.10AD of the act.
• 2. The Ld.CIT erred in law and in the facts of the case in rejecting the provisional registration which was granted earlier.

Judgment Outcome

Decided in favour of Assessee.

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