ITAT Restores Section 12A Registration as Hearing Opportunity was not provided

Rotary Club of Gandevi Vs CIT (Exemptions) (ITAT Surat) The Income Tax Appellate Tribunal (ITAT) Surat addressed an appeal by the Rotary Club of Gandevi against the Commissioner of Income Tax (Exemptions) (CIT(E))’s order rejecting their application for registration under Section 12AB of the Income Tax Act, 1961. The CIT(E) had rejected the application on two primary grounds: firstly, that the club had incorrectly applied under Section 12A(1)(ac)(iii) instead of 12A(1)(ac)(i), and secondly, that the trust was deemed to be established solely for the welfare of its members. The Rotary Club arg...