ITAT Remits Trust’s 12A Registration Matter to CIT(E) for Reevaluation

Kai Vaijanath Channappa Darde Vaidyakiya Research Centre Vs CIT (ITAT Pune) Introduction: The Income Tax Appellate Tribunal (ITAT) Pune recently addressed the case of Kai Vaijanath Channappa Darde Vaidyakiya Research Centre’s appeal. The appellant sought registration under section 12A(1)(ac) of the Income Tax Act, which was rejected by the Commissioner of Income Tax (Exemption), Pune (CIT(E)). This article explores the details of the case and the ITAT’s decision to remit the matter back to CIT(E) for de-novo consideration. Detailed Analysis: 1. Background of the Case: Kai Vaijanath...