Violation of FCRA Act without specifying provision cannot be ground to reject application for registration u/s. 12AB

Alliance Francaise De Jaipur Society Vs CIT (Exemption) (ITAT Jaipur) ITAT Jaipur held that rejection of application in Form 10AB for registration under section 12AB of the Income Tax Act alleging violation of FCRA Act without specifying the relevant provision is unsustainable in law. Accordingly, matter remanded back to CIT(E). Facts- By way of present appeal, appellant society has challenged order dated 31.03.2024 passed by Learned Commissioner of Income Tax (Exemption), Jaipur, whereby its application submitted in Form No. 10AB, seeking registration u/s 12AB of the Income Tax Act, 1961 on 2...