ITAT Rajkot Set Aside Trust Registration Rejection for Lack of Proper Hearing

Ramkrushna Sharda Sevashram Vs CIT(Exemption) (ITAT Rajkot) The appeal before the ITAT, Rajkot arose from the rejection of an application for regular registration under section 12A(1)(ac)(iii) of the Income Tax Act, 1961 by the Commissioner of Income Tax (Exemption), Ahmedabad. The assessee trust, incorporated on 11.01.2019, was engaged in educational, medical, and charitable activities. It had earlier obtained provisional registration under section 12A for different assessment periods. Due to a bona fide mistake, the trust filed a second provisional registration application and later applied ...