Tax Exemption Denied u/s 12AB Due to Lack of Proof of Charitable Activities: ITAT Orders Fresh Review [Read Order]

The tribunal asserted that the rejection was based solely on failure to respond to queries, rather than an actual evaluation of its charitable work

By Eeva Mary Sanil - On March 11, 2025 7:36 am - 3 mins read

Charitable trust tax exemption - Section 12AB registration - ITAT - taxscan

The Dehradun Bench of Income Tax Appellate Tribunal (ITAT), has set aside the rejection of a tax exemption registration under Section 12AB of the Income Tax Act, 1961, and directed a fresh hearing. The assessee Uttarakhand Civil Aviation development Authority is an entity engaged in developing tourism infrastructure, constructing helipads, and conducting emergency rescue operations…

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