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ITAT Ahmedabad grants 10-year registration u/s 12AB under amended law
Case Law Details
- Case Name
- Tatsat Public Charitable Trust Vs CIT (Exemption) (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- N.A
- Courts
- All ITAT, ITAT Ahmedabad
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Tatsat Public Charitable Trust Vs CIT (Exemption) (ITAT Ahmedabad)
Ahmedabad ITAT held that registration granted u/s 12AB must be for ten years and not restricted to five years, where the amended proviso to section 12AB(1) is applicable.
The Assessee-trust had applied for registration in Form 10AB on 17-01-2025, and registration was granted by the CIT(E) on 20-08-2025 for only five years. The Tribunal noted that the Finance Act, 2025 amended section 12AB to provide for ten-year registration, where the trust’s total income (before sections 11 & 12) does not exceed ₹5 crore in each of ...
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