ITAT Chennai Remands Section 12AB Registration as ITBA Portal Notice Was Not Valid Service

Cheshire Homes India Katp Vs Exemptions Ward (ITAT Chennai) The Income Tax Appellate Tribunal (ITAT), Chennai, considered two appeals filed by the assessee against separate orders of the Commissioner of Income Tax (Exemptions), Chennai, both dated 01.12.2025, denying registration under Section 12AB(4) and approval under Section 80G of the Income Tax Act, 1961. Since both appeals involved identical facts and issues, they were heard together and disposed of through a common order. The assessee is a society registered under the Societies Act, formed with the objective of providing accommodation, ...