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 the two preceding years, with effect from 01-04-2025.
Rejecting the Revenue’s contention that the date of application is decisive, the ITAT held that since the order of registration was passed after the amendment came into force, the Assessee was entitled to ten-year registration. The Tribunal directed the CIT(E) to grant registration for ten years, while clarifying that the Revenue retains the right to revoke registration if the trust’s activities are found not in accordance with law at any time.
Accordingly, the appeal of the Assessee was allowed
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
This appeal is filed by the Assessee against the appellate order dated 20.08.2025 passed by the Commissioner of Income Tax, (Exemption), relating to the Assessment Year N.A.
