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ITAT Mumbai Sets Aside 12AB Rejection as Trust Initiated Amendment of Overseas Fund Clause
Case Law Details
- Case Name
- Your Neighbourhood Church Association Vs CIT (E) (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Mumbai
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Your Neighbourhood Church Association Vs CIT (E) (ITAT Mumbai)
The appeal was heard by the Income Tax Appellate Tribunal against the order dated 25.08.2025 passed under Section 250 of the Income Tax Act, 1961 by the Commissioner of Income Tax (Exemption), Mumbai. The assessee challenged the rejection of its application for registration under Section 12AB of the Act.
From the records, it was noted that the application for registration under Section 12AB had been rejected on the ground that certain clauses of the trust deed—specifically clauses 3(g), 3(h), 3(i) and object (f)�...
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