Second Form 10AB Application Maintainable; CIT(E) Cannot Reject Registration Solely Because Earlier Rejection Was Not Challenged

Smt. Venkatalakshmamma Venkatachala Vidhya Bharathi Education Trust Vs CIT (ITAT Bangalore) Second Form 10AB Application Maintainable; CIT(E) Cannot Reject Registration Solely Because Earlier Rejection Was Not Challenged The Bangalore ITAT held that there is no bar under the Income-tax Act preventing a trust from filing a second application for registration under section 12AB, merely because an earlier application had been rejected and such rejection was not challenged before the Tribunal. Accordingly, the Tribunal set aside the order of the CIT(E) rejecting the trust’s fresh application for...