Application for registration u/s. 12AB restored to CIT(E) as discrepancies are curable in nature

Akhil Bharatvarshiya Papeek Ashram Trust Vs CIT (ITAT Jaipur)

ITAT Jaipur held that discrepancies based on which application for registration under section 12AB was rejected are curable in nature. Hence, matter restored back to file of CIT(E) for afresh adjudication.

Facts- The assessee, vide application in form no. 10AB, sought registration u/s.12AB of the Act. In that proceeding, CIT(E) gave four opportunity to the assessee to substantiate their claim of registration. Vide letter dated 29.06.2024 the assessee was asked to resolve various queries raised by

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