ITAT Reinstates Trust’s Section 12A Application for breach of Natural Justice

Gramya Vikas Pratishthan Koba Vs CIT (ITAT Ahmedabad) Income Tax Appellate Tribunal (ITAT) Ahmedabad Bench has set aside an order by the Commissioner of Income Tax (Exemptions) (CIT(E)) that had rejected the application for re-registration under Section 12A of the Income Tax Act, 1961, and cancelled the provisional registration of Gramya Vikas Pratishthan Koba, a charitable trust. The ITAT’s decision, pronounced on March 20, 2025, grants the trust a fresh opportunity to submit the necessary details and prove the genuineness of its activities. The appeal by Gramya Vikas Pratishthan Koba s...