Insufficient Activity Details Require Clarification, Not Straight Rejection

Digmber Jain Trust Wagholi Vs CIT (Exemption) (ITAT Pune) 12A/80G Rejection for Delay “Insufficient Activities” Set Aside: ITAT Pune Grants One Final Opportunity to Trust Pune ITAT set aside the orders of the CIT(E) rejecting registration u/s 12A and approval u/s 80G and cancelling the provisional registration earlier granted to the Trust. At the outset, the Tribunal condoned a delay of 121 days in filing the appeals, holding that the delay was not deliberate and was supported by sufficient cause, following Collector, Land Acquisition vs. Mst. Katiji (SC). On merits, the CIT(E) had reject...