ITAT Restores Trust’s Registration Application Missed Due to Legal Unawareness

Chorasi Kadava Patidar Samaj Unnati Mandal Patan Vs CIT (Exemption) (ITAT Ahmedabad) Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has set aside orders from the Commissioner of Income Tax (Exemption) [CIT(E)] that had rejected applications for registration under Section 12A and approval under Section 80G of the Income Tax Act, 1961, filed by the Chorasi Kadava Patidar Samaj Unnati Mandal Patan trust. The tribunal’s decision allows the small trust a fresh opportunity to present its case and furnish necessary documentation, acknowledging the assessee’s submission that it fai...