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ITAT Mumbai Sets Aside Section 12AB Registration Rejection Over Foreign Conference Expenses
Case Law Details
- Case Name
- Amhi Udyogini Pratishthan Vs CIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2025-26
- Courts
- All ITAT, ITAT Mumbai
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Amhi Udyogini Pratishthan Vs CIT (ITAT Mumbai)
The assessee appealed against the order dated 26.07.2024 passed by the Commissioner of Income Tax (Exemptions) rejecting its application for registration under Section 12AB of the Income-tax Act, 1961. The appeal also challenged the invocation of Section 11(1)(c) and the rejection of registration on the basis of expenditure described as “Foreign Conference Expenses.”
At the outset, the Tribunal noted that there was a delay of 511 days in filing the appeal. The assessee sought condonation of delay through a petition sup...
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