Inadequate Document Verification: ITAT Remands Trust Matter to CIT(E) for Reconsideration

Vidhyanagar Jain Society Vs CIT (Exemption) (ITAT Ahmedabad)

In the case of Vidhyanagar Jain Society Vs CIT (Exemption) (ITAT Ahmedabad), the Income Tax Appellate Tribunal (ITAT) addressed the issue of provisional registration under Section 12AB of the Income-tax Act. The Commissioner of Income-tax (Exemption) had rejected the society’s application for registration due to non-submission of required documents. Despite multiple notices, the documents were not provided due to unavoidable circumstances, including health issues and travel commitments of trustees. The ITAT found that t

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