ITAT Recognizes Transition Issues Post J&K Reorganisation, Grants Time to Submit 12A-80G Re-Registration

Mata Bhuvaneshori Asthapan Committee Vs CIT (ITAT Amritsar) Income Tax Appellate Tribunal (ITAT), Amritsar Bench, has remanded the applications for registration under Section 12A(1)(ac)(iii) and approval under Section 80G of the Income Tax Act, 1961, filed by Mata Bhuvaneshori Asthapan Committee. The tribunal’s decision, pronounced on June 30, 2025, effectively sends the matter back to the Commissioner of Income Tax (Exemptions) (CIT(E)), Chandigarh, for fresh consideration, contingent upon the assessee providing the necessary re-registration certificate. The core of the dispute revolved...