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12AB Registration Restored Due to Denial of Proper Hearing
Case Law Details
- Case Name
- Alpha Charitable Trust Vs CIT (Exemption) (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Mumbai
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Alpha Charitable Trust Vs CIT (Exemption) (ITAT Mumbai)
Delay Condoned, 12AB Rejection Set Aside: ITAT Mumbai Grants Fresh Opportunity to Charitable Trust
The Mumbai ITAT “A” Bench condoned a delay of 656 days and allowed the appeal of Alpha Charitable Trust (ITA No. 455/Mum/2025), holding that substantial justice must prevail over technicalities, and restored the matter to the CIT(E) for fresh consideration of registration u/s 12AB after granting due opportunity
The Trust’s application for registration u/s 12AB was rejected ex parte by the CIT(E) on 30.12.2022 for alleged non-compliance...
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