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Registration Rejected for “Low Activity”? ITAT Sends It Back – Opportunity Must Precede Denial
Case Law Details
- Case Name
- GDW Karya Foundation Vs CIT (Exemptions) (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2026-27
- Courts
- All ITAT, ITAT Bangalore
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GDW Karya Foundation Vs CIT (Exemptions) (ITAT Bangalore)
Registration Rejected for “Low Activity”? ITAT Sends It Back – Opportunity Must Precede Denial
In the case of GDW Karya Foundation, the Bangalore ITAT dealt with rejection of registration u/s 12AB and consequential denial of 80G approval.
The Tribunal first condoned a delay of 181 days, accepting that the delay was caused due to illness of the Chartered Accountant handling the matter, and the assessee acted promptly once the issue came to light.
On merits, the CIT(Exemptions) had rejected the registration on the g...






