Application for Registration U/S 12AB Restored: Defects in Form 10AB Held Curable

Shriram Paropkari Trust Vs CIT Exemption (ITAT Jaipur)

ITAT Jaipur held that since reasons for incomplete details in Form No. 10AB are curable in nature, assessee is given one more chance to advance documents before CIT(E) as to application for registration u/s. 12AB. Accordingly, matter restored for fresh registration.

Facts- The present appeals are filed by assessee and are arising out of the order of the Learned Commissioner of Income Tax (Exemption), Jaipur passed u/s. 12AB and 80G of the Income Tax Act, 1961 both dated 29.11.2024 respectively. Notably,

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