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Rejection of 12A Registration Set Aside for Fresh Hearing on Delay
Case Law Details
- Case Name
- Pimpri Chinchwad Mahanagar Palika Divyang Bhavan Foundation Vs CIT (ITAT Pune)
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Pimpri Chinchwad Mahanagar Palika Divyang Bhavan Foundation Vs CIT (ITAT Pune)
Delay in Filing Form 10AB Can Be Condoned — Rejection of Section 12A Registration & 80G Approval Set Aside and Remanded (Post 01.10.2024 Proviso)
The Pune Bench of the ITAT allowed the appeals of the assessee-foundation for statistical purposes and set aside the orders of the CIT (Exemption), Pune rejecting registration under Section 12A(1)(ac)(iii) and consequential approval under Section 80G(5).
The CIT (Exemption) had rejected the applications on the ground that Form 10AB was filed belatedly (on 10.12.2...
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