ITAT Remands Section 12AB Registration Case for reconsideration Due to Audit Deadline Hindrance

Mangala Foundation Vs CIT (ITAT Pune) The Income Tax Appellate Tribunal (ITAT), Pune Bench, has set aside two separate orders passed by the Commissioner of Income Tax (Exemption) [CIT(E)], Pune, concerning Mangala Foundation. The Tribunal has remanded the applications for permanent registration under Section 12A(1)(ac) of the Income Tax Act, 1961, and for approval under Section 80G(5) of the Act, back to the CIT(E) for fresh adjudication. The appeals were filed by Mangala Foundation against the CIT(E)’s orders dated October 9, 2024, which rejected the application for registration in Form...