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Technical Rejection of U/s 12AB Application Set Aside for Fresh Examination
Case Law Details
- Case Name
- Shri Hans Maharaj Trust Vs CIT (Exemptions) (ITAT Mumbai)
- 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 Mumbai
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Shri Hans Maharaj Trust Vs CIT (Exemptions) (ITAT Mumbai)
12AB Registration Can’t Be Denied on Technical Objections Alone: ITAT Mumbai Condones Delay & Restores Trust’s Case
Mumbai ‘ ITAT condoned a delay of 11 days in filing the appeal and set aside the order passed by the CIT(E) rejecting the Trust’s application for registration u/s 12AB.
The delay was explained by the Assessee on account of serious illness and hospitalisation of the authorised Chartered Accountant, supported by a discharge summary, which the Tribunal accepted as constituting sufficient cause.
On merits, th...
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