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Trust Loses Registration Due to Staff Error – ITAT Pune Restores 12A Application
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- Case Name
- Give Artisans Trust Vs CIT Exemption (ITAT Pune)
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Give Artisans Trust Vs CIT Exemption (ITAT Pune)
Trust Loses Registration Due to Staff Error – ITAT Restores 12A Application for Reconsideration- Procedural Lapse Not Fatal
Assessee Trust, engaged in promoting artisanal skill development, had filed Form 10AB on 29.06.2024 under clause (iii) of section 12A(1)(ac) seeking regular registration after provisional registration granted on 03.08.2022. CIT(E) issued a notice on 06.08.2024 seeking details of activities, beneficiary lists, and proof of expenditure. A further show-cause notice dated 29.11.2024 pointed out discrepancies such as absence o...
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