This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Section 12AB and 80G Applications Revived After Long Delay
Case Law Details
- Case Name
- Swa Savitribai Bhikalal Agrawal Memorial Trust Vs CIT (Exemptions) (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- NA
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Swa Savitribai Bhikalal Agrawal Memorial Trust Vs CIT (Exemptions) (ITAT Pune)
Wrong Professional Advice Excuses 900-Day Delay: ITAT Pune Revives 12AB & 80G Applications
Pune ITAT ‘B’ Bench, in Swa Savitribai Bhikalal Agrawal Memorial Trust vs. CIT (Exemptions), Pune (ITA Nos.1575 & 1576/PUN/2025, order dated 23.12.2025), condoned an extraordinary delay of 897 & 904 days and set aside the rejection of regular registration u/s 12AB and approval u/s 80G, remanding the matter to the CIT(E) for de-novo consideration.
The Trust was initially granted provisional registration u/s 12AB...





