ITAT Directs Re-adjudication for 12AB Registration Denial

Valinath Gujrati Rabari Dharmashala Trust Tarabh Vs CIT (ITAT Ahmedabad) In a recent ruling by the Income Tax Appellate Tribunal (ITAT) Ahmedabad, a case involving the denial of registration under Section 12AB of the Income Tax Act, 1961, was re-adjudicated due to non-consideration of submissions made by the trust. This ruling impacts a batch of six appeals filed by different assessees who had faced separate orders issued by the Commissioner of Income Tax (Exemption), Ahmedabad (CIT(E)), rejecting their registration applications under Section 12AB of the Act. Since the primary issue in all the...