Charitable trust registration remanded for fresh adjudication due to summary rejection

Khodiyar Gau Seva Vs CIT (Exemption) (ITAT Rajkot) Income Tax Appellate Tribunal (ITAT), Rajkot Bench, has set aside an order passed by the Commissioner of Income Tax (Exemption), Ahmedabad, which had rejected the application for registration under Section 12AB of the Income Tax Act, 1961, filed by Khodiyar Gau Seva. The Tribunal’s decision, dated December 18, 2023, remands the matter back to the tax authorities for a fresh adjudication, emphasizing the procedural fairness required in such registration processes. Khodiyar Gau Seva, the appellant-assessee, identifies itself as a charitabl...