Earlier Denial Doesn’t Shut Door – ITAT Delhi Remands 12A/80G Application to CIT(E)

International Council for Education Research And Training Vs CIT (Exemption) (ITAT Delhi) Earlier Denial Doesn’t Shut Door – ITAT Delhi Remands 12A/80G Application to CIT(E); Fresh Application for 12A & 80G Cannot be Rejected Solely Because Earlier One Was Denied Assessee, a society engaged in educational & charitable activities, filed Form 10B seeking registration u/s 12A(1)(ac)(iii) on 30.09.2023 & the application was rejected for non-submission of details. Thereafter, Assessee filed fresh applications on 29.04.2024 for both 12A registration & 80G approval. Queries were ...