Missing Original Section 12A Certificate Cannot Deny Section 12AB Registration: Mumbai ITAT

Shree Ghughari Dasha Disawal Sahaj Trust Vs CIT (Exemption) (ITAT Mumbai) Mumbai ITAT: U/s 12AB Registration Cannot Be Denied Merely Because Original U/s 12A Certificate Issued Decades Ago Is Not Available The Mumbai ITAT held that renewal/continuation of registration under section 12AB cannot be rejected solely because the trust is unable to produce the original section 12A registration certificate issued nearly three decades ago. The Tribunal noted that the trust had consistently asserted that it was granted registration under section 12A on 19.09.1996, which had never been cancelled or with...