Case Law Details
Case Name : Sharvashram Jagruti Sansthan Trust Vs CIT (Exemption) (ITAT Ahmedabad)
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All ITAT ITAT Ahmedabad
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Sharvashram Jagruti Sansthan Trust Vs CIT (Exemption) (ITAT Ahmedabad)
In the case of Sharvashram Jagruti Sansthan Trust vs CIT (Exemption), the ITAT Ahmedabad reviewed an appeal against the order dated 12.10.2023, in which the Commissioner of Income Tax (Exemption) [CIT(E)] rejected the trust’s application for provisional registration under Section 12AB of the Income Tax Act. The CIT(E) dismissed the application citing inadequate documentation and lack of evidence regarding the trust’s genuine activities, object compliance, and adherence to relevant laws. The
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