ITAT Quashes Charitable Trust’s Registration Rejection Due to Non-Service of Order

Bhartiya Sadvichar Prasarak Mandal Vs CIT Exemption (ITAT Nagpur)  Income Tax Appellate Tribunal (ITAT), Nagpur Bench, has set aside an order by the Commissioner of Income Tax (Exemption), Pune, which rejected the application for registration under Section 12AB of the Income Tax Act, 1961, filed by Bhartiya Sadvichar Prasarak Mandal, a charitable trust. The ITAT’s decision, delivered on February 17, 2025, primarily hinged on the crucial procedural lapse of non-service of the rejection order to the assessee, granting the trust a fresh opportunity to present its case. The appeal by Bhartiya S...