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Registration Under RPT Act Not Essential for 12AB Registration: ITAT Jaipur
Case Law Details
- Case Name
- Dhapi Devi Tormal Seva Samiti Dhandhan Vs CIT Exemption (ITAT Jaipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Jaipur
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Dhapi Devi Tormal Seva Samiti Dhandhan Vs CIT Exemption (ITAT Jaipur)
Income Tax Appellate Tribunal (ITAT), Jaipur Bench, has issued an order in the appeal filed by Dhapi Devi Tormal Seva Samiti Dhandhan, an institution asserting its status as a charitable entity. The appeal contested an order dated March 17, 2024, issued by the Learned Commissioner of Income Tax (Exemption) [CIT(E)], which had rejected the institution’s application for registration under Section 12AB of the Income Tax Act, 1961. The ITAT’s decision mandates that the matter be returned to the CIT(E) for a new deter...
