CIT cannot reject Section 12AB Registration by non speaking & reasoned order

Bethany Chapel Vs ITO (ITAT Visakhapatnam) The appeal filed by Bethany Chapel, a trust, before the Income Tax Appellate Tribunal (ITAT) in Visakhapatnam, contested the decision of the Commissioner of Income-Tax (Exemptions) (CIT(Exemptions)), Hyderabad, to deny its application for permanent registration under Section 12AB of the Income-tax Act, 1961. The core of the appeal was that the CIT (Exemptions)’s order was unreasoned and legally unsustainable. Background of the Case Bethany Chapel, constituted by a trust deed dated January 16, 1924, had aims and objectives predominantly related t...