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ITAT Ahmedabad Sets Aside Rejection of Trust’s 12AB Registration as ‘Premature’
Case Law Details
- Case Name
- MAA Sharda Kothari Foundation Vs CIT (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- NA
- Courts
- All ITAT, ITAT Ahmedabad
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MAA Sharda Kothari Foundation Vs CIT (ITAT Ahmedabad)
In a recent order, the Income Tax Appellate Tribunal (ITAT) in Ahmedabad has remanded a case involving the MAA Sharda Kothari Foundation back to the Commissioner of Income Tax (Exemption) [CIT(Exemption)] for fresh adjudication. The tribunal’s decision came after it set aside an order that had rejected the foundation’s application for regular registration, deeming it both “premature” and “non-maintainable.”
The appeal, filed by the assessee-trust, challenged the CIT(Exemption)’s ord...






