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Section 12A Order Set Aside Due to Breach of Natural Justice
Case Law Details
- Case Name
- People Education Trust Vs CIT (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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People Education Trust Vs CIT (Karnataka High Court)
12A Registration Continuation Order Quashed for Breach of Natural Justice; Non-Supply of Investigation Report Held Fatal
The Karnataka High Court, in People Education Trust vs. Commissioner of Income Tax (Exemptions) (W.P. No. 13081 of 2025, order dated 01-Dec-2025), set aside the order dated 31-03-2025 passed u/s 12AB / Form 10AB, whereby continuation of registration u/s 12A was denied, holding that the proceedings suffered from a clear violation of principles of natural justice.
The Court noted that while processing the Trust’s applicati...

