ITAT Allows 12AB Registration as CIT Exceeded Scope by Questioning Donor Creditworthiness

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...