12AB Registration Rejection Set Aside Due to Denial of Opportunity to Furnish Documents

Arulcheyal Kainkarrya Sabha Vs CIT (Exemptions) (ITAT Chennai) The appeals before the Income Tax Appellate Tribunal (ITAT), Chennai, arose from the order dated 22.09.2025 passed by the Commissioner of Income Tax (Exemptions) [CIT(E)], Chennai, rejecting the assessee trust’s applications for registration under Sections 12AB and 80G of the Income Tax Act, 1961. The assessee is a charitable trust established in 2016 with objects including promotion of Indian and oriental languages, Veda Shastras, granting scholarships and financial assistance to students, and feeding the poor and needy. The tru...