Tribunal Imposes Cost on assessee for Non-Compliance in Section 12A Appeal

Nirmal Foundation Nashik Vs CIT (Exemption) (ITAT Pune) Summary: A charitable trust challenged the order of the CIT (Exemption) rejecting its Section 12A registration application and canceling the provisional registration under Section 12AB. The rejection was based on the trust’s failure to respond to notices issued by the CIT(E) seeking verification of the genuineness of its activities. The trust submitted before the Hon’ble ITAT that the rejection resulted from insufficient opportunity and their Chartered Accountant’s preoccupation, which led to non-compliance. The Tribunal, co...