ITAT Mumbai Allows Trust to Seek Regularization of Provisional 12A Registration

Anjuman E Hyderia Asna Ashari Kashmiri Trust Vs CIT (Exemptions) (ITAT Mumbai) Assessee, a religious charitable trust registered with Charity Commissioner in 2017, was granted provisional registration u/s 12AB on 31.12.2021 for AYs 2022-23 to 2024-25. To regularise, it was required to file application u/s 12A(1)(ac)(iii) within six months of commencement of activities or six months prior to expiry of provisional registration, whichever earlier. Due date was June 2022, but application was filed belatedly on 11.11.2024, i.e., with delay of 29 months. CIT(E) rejected the application purely on gro...