Case Law Details
Sohum Charitable Trust Vs CIT (ITAT Delhi)
Introduction: The case of Sohum Charitable Trust vs. CIT (ITAT Delhi) involves a critical issue related to a charitable trust’s claim for exemption under Section 80G of the Income Tax Act. The trust’s exemption claim was rejected due to their failure to respond to notices issued by the Commissioner of Income Tax (Exemption), Chandigarh [referred to as ‘ld. CIT(E)’]. This article provides a detailed analysis of the case, emphasizing the importance of due process and communication in such matters.
Detailed Analysis:
1. Background: Sohum Charitable Trust is a public charitable trust with objectives focused on relief for the poor, education, medical relief, and promoting yoga, among other welfare activities. The trust applied for permanent registration under Section 80G of the Income Tax Act in the appropriate format (Form 10AB) on May 18, 2022, through the income tax e-filing portal.
2. Communication Issue: The trust’s claim was met with notices from the ld. CIT(E) inquiring about specific details required for the grant of the 80G exemption. However, the trust did not receive these notices, and the primary contention was that the ld. CIT(E) did not fulfill the communication requirements mandated by Section 282 of the Income Tax Act. The trust claimed that they were neither informed through email nor received SMS alerts or WhatsApp messages regarding the notices.
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