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Lack of Board Affiliation Not a Barrier: ITAT Remands Section 12A Application
Case Law Details
- Case Name
- Rainbow Social & Educational Trust Vs CIT (Exemption) (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2024-25
- Courts
- All ITAT, ITAT Delhi
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Rainbow Social & Educational Trust Vs CIT (Exemption) (ITAT Delhi)
Running a School Itself Is ‘Education’: ITAT Follows Delhi Music Society, Remands 12A Application- Primary School Need Not Be CBSE/DOE-Affiliated for 12A: ITAT Delhi Sets Aside CIT(E)’s Rejection
Assessee-trust was formed on 08.03.2022 & obtained provisional registration u/s 12A vide CPC order dated 12.05.2022. On 26.06.2024 it applied in Form 10AB for regular registration u/s 12A(1)(ac)(iii). Trust’s stated objects are relief to poor & education. During proceedings, CIT(E) issued questionna...
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