ITAT Restores Section 12AA Registration Matter as Assessee Claimed No Knowledge of Notices

Shree Maheshwari Mandal Vs CIT (ITAT Pune) The Pune Bench of the Income Tax Appellate Tribunal heard two appeals filed by the assessee against a common order dated 09.10.2023 passed by the Commissioner of Income Tax (Exemption), Pune rejecting the applications seeking registration under Sections 12AA and 80G of the Income Tax Act. Since both appeals involved identical facts and issues, the Tribunal heard them together and passed a consolidated order. In ITA No.1334/PUN/2023, the primary issue before the Tribunal was whether the Commissioner of Income Tax (Exemption) was justified in rejecting ...