ITAT Restores Section 12AB Registration Matter as Trustees Were Unaware of Notices

Shri Maheshwari Mahila Mandal Vs CIT (Exemption) (ITAT Pune) The Pune Bench of the Income Tax Appellate Tribunal heard two appeals filed by the assessee against separate orders dated 09.10.2023 passed by the Commissioner of Income Tax (Exemption), Pune denying registration under Section 12AB(1)(ac)(vi) and approval under Section 80G(5)(iv) of the Income Tax Act, 1961. The assessee was a trust formed with the objective of spreading and promoting educational facilities among native, tribal, backward class and minority communities in rural and urban areas for both girls and boys. The trust had fi...