ITAT Restores 12AB Registration Application, Citing Lack of Proper Hearing by CIT(E)

Tewhima Permaculture Foundation Vs ITO (ITAT Hyderabad) Income Tax Appellate Tribunal (ITAT), Hyderabad Bench, has set aside an order by the Commissioner of Income Tax (Exemptions) [CIT(E)], Hyderabad, that rejected the application of Tewhima Permaculture Foundation for registration under Section 12AB of the Income Tax Act, 1961. The ITAT, in its order dated June 30, 2025, remanded the matter back to the CIT(E) for fresh consideration, emphasizing the need for a proper opportunity of hearing for the assessee. Case Background Tewhima Permaculture Foundation had filed an e-application in Form 10...