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Cancellation of Trust 12A Registration Set Aside for Violation of Natural Justice
Case Law Details
- Case Name
- Surati Modh Ganchi Gnati Jilla Nanpura Panch Vs CIT (Exemption) (ITAT Surat)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2025-26
- Courts
- All ITAT, ITAT Surat
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Surati Modh Ganchi Gnati Jilla Nanpura Panch Vs CIT (Exemption) (ITAT Surat)
The appeal before the Income Tax Appellate Tribunal, Surat Bench, arose from an order dated 30.06.2025 passed by the Commissioner of Income-tax (Exemption), Ahmedabad, whereby the registration of the assessee-trust under Section 12AB of the Income-tax Act, 1961 was cancelled.
The assessee-trust was originally registered with the Assistant Charity Commissioner, Surat, on 26.09.1952 and had obtained registration under Section 12A of the Act on 03.10.1974. Subsequently, pursuant to the amended registration regime, the tr...
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