Misdelivered Notice: Bombay HC Overturns Trust Registration Cancellation

Little Sisters of the Poor Sawantwadi Vs CIT (Exemption) (Bombay High Court) Bombay High Court has overturned an order cancelling the provisional registration of the Little Sisters of the Poor Sawantwadi, a non-profit institution, under section 12AB of the Income-tax Act. The cancellation order, dated October 16, 2023, was challenged by the petitioner, who argued that they did not receive the notice of the hearing on time due to it being sent to an incorrect email address. The court noted that the notice was dispatched to an email address not registered with the petitioner, leading to the peti...