Delay in Form 10AB Condoned; Rejection of 12AB Registration & 80G Approval Set Aside

Rotary Club of Mumbai Sobo Charitable Trust Vs CIT(Exemptions) (ITAT Mumbai) Delay in Form 10AB Condoned; Rejection of 12AB Registration & 80G Approval Set Aside The Mumbai ITAT (D Bench) allowed the appeals of Rotary Club of Mumbai SOBO Charitable Trust and set aside the orders of the CIT(Exemptions) rejecting regular registration under section 12AB and approval under section 80G, directing fresh adjudication on merits. The Tribunal held that: The assessee was already granted provisional registration under section 12A in Form 10AC, valid up to AY 2024-25, and had filed Form 10AB on 04.11...