ITAT Allows Fresh Opportunity in 12A Registration Case as Notices Went Unnoticed

Antar Foundation Vs ITO (ITAT Delhi) Income Tax Appellate Tribunal (ITAT) Delhi bench has granted Antar Foundation another opportunity to submit documents and information to the Commissioner of Income Tax (Exemptions) [CIT(E)] for its Section 12A registration. The Tribunal’s decision, pronounced on June 27, 2025, came after the assessee argued that notices from the CIT(E) were not effectively communicated to its top management, leading to the rejection of its registration application. Antar Foundation had appealed against the CIT(E)’s order dated October 17, 2024, which denied its ...