ITAT Grants Section 12AB Registration as Missing PAN Details Cannot Make Small Donations Non-Genuine

Gajanan Maharaj Shikshan Sanstha Vs CIT (Exemptions) (ITAT Nagpur) The ITAT Nagpur allowed the appeal filed by the assessee against the order passed by the Commissioner of Income Tax (Exemptions), Pune, rejecting registration under section 12AB of the Income Tax Act and cancelling provisional registration earlier granted to the assessee trust. The assessee had applied for regular registration under section 12AB read with section 12A(1)(ac)(vi) by filing Form No. 10AB on 30.09.2023. During the proceedings, the CIT(E) sought details regarding genuineness of activities, compliance with applicable...