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Existing Trust Not Hit by 6-Month Rule: ITAT Mumbai Revives 12AB & 80G Applications
Case Law Details
- Case Name
- Debabrata-Auro Foundation Vs CIT (Exemptions) (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- NA
- Courts
- All ITAT, ITAT Mumbai
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Debabrata-Auro Foundation Vs CIT (Exemptions) (ITAT Mumbai)
Existing Trust Not Hit by 6-Month Rule — ITAT Revives 12AB & 80G Applications
The Mumbai Bench of the Income Tax Appellate Tribunal set aside the rejection of the assessee-foundation’s applications for final registration under section 12AB and approval under section 80G, holding that the CIT(E) had misapplied the limitation provisions under section 12A(1)(ac)(iii).
The assessee, an existing Section-8 company registered under section 12A since 2017, had applied for provisional registration under the new regime in January 2023 a...
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