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Case Law Details

Case Name : Rotary Club Rajkot Prime Vs CIT(Exemption) (ITAT Ahmedabad)
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Rotary Club Rajkot Prime Vs CIT(Exemption) (ITAT Ahmedabad)

The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, delivered a consolidated order concerning two appeals filed by an assessee challenging the orders of the Commissioner of Income-tax (Exemptions), Ahmedabad [CIT(E)], dated 21.11.2024. The appeals pertained to the rejection of applications for registration under Section 12A(1)(ac)(iii) and approval under Section 80G(5)(iii) of the Income-tax Act, 1961.

The assessee, a charitable organization, had submitted applications in Form No. 10AB seeking both registrati

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