Rejection of 12AB Renewal Set Aside for Procedural Impossibility

Environment Sewa Foundation Vs (Exemption) CIT (ITAT Mumbai) Delay in Filing Form 10AB for Section 12AB Renewal Condoned—Matter Restored to CIT(E) The Mumbai ITAT (E Bench) allowed the appeal of Environment Sewa Foundation and set aside the rejection of renewal of registration under section 12AB on the ground of delay in filing Form 10AB. The Tribunal held that: Although section 12A(1)(ac)(ii) mandates filing of renewal application six months prior to expiry, the assessee could not have applied earlier since the final registration certificate under section 12AB itself was issued only on 28...