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ITAT Allows 12AB Registration as CIT Exceeded Scope by Questioning Donor Creditworthiness
Case Law Details
- Case Name
- Raya Naik Memorial Gowshala Trust Vs CIT (Exemptions) (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- N.A
- Courts
- All ITAT, ITAT Bangalore
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Raya Naik Memorial Gowshala Trust Vs CIT (Exemptions) (ITAT Bangalore)
The appeal was filed against the rejection order passed by the Commissioner of Income-tax (Exemptions) under section 12AB of the Income-tax Act in Form No. 10AD dated 26.06.2025. The dispute was confined to the rejection of the application for regular registration under section 12AB.
The assessee is a charitable trust engaged in animal welfare activities, including shelter, care and protection of abandoned and stray cattle through a gaushala. The trust had been granted provisional registration under section 12A(1)(ac)(vi) a...
