CIT(E) Rejected 12A Registration without Adequate Opportunity: ITAT Restores Matter for Fresh Adjudication [Read Order]
The Tribunal found that the [CIT(E)] had rejected the trust’s application for registration under Section 12A without affording a reasonable opportunity to respond, and directed fresh adjudication.
By Franklin Joshva - On April 23, 2025 3:40 pm - 2 mins read
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) restored the matter of fresh adjudication in the matter holding that the CIT(E) had rejected the application for registration under Section 12A of the Income Tax Act, 1961 without Adequate Opportunity. Shree Sharda Sarvajanik Seva Mandal (assessee) is a charitable trust registered under the Bombay…
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