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Fresh Sections 12AB & 80G Applications Require Independent Examination: ITAT Bangalore
Case Law Details
- Case Name
- Cyberverse Foundation Vs CIT (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2025-26
- Courts
- All ITAT, ITAT Bangalore
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Cyberverse Foundation Vs CIT (ITAT Bangalore)
Fresh U/s 12AB & 80G Applications Must Be Examined Independently; Earlier Rejection Does Not Bar Fresh Consideration – ITAT Bangalore
The Bangalore ITAT held that a fresh application for registration under sections 12AB and 80G cannot be rejected merely because an earlier application had been rejected and the earlier order was not challenged before the Tribunal. The Tribunal observed that the principle of res judicata does not apply to income-tax proceedings, and therefore each application has to be independently examined on the basis of the ...
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