ITAT Restores Trust’s Registration Case as CIT(E) Failed to Examine Genuineness of Activities

Rikhavdevji & Kunthunathji Prabhu Jain Vs CIT (Exemption) (ITAT Ahmedabad) The Income Tax Appellate Tribunal (ITAT) Ahmedabad Bench has set aside an order by the Commissioner of Income Tax (Exemption) [CIT(E)] that rejected a trust’s application for registration under Section 12AB of the Income Tax Act, 1961, and cancelled its provisional registration. The ITAT ruled that the rejection, based solely on procedural non-compliance without an examination of the trust’s activities, violated principles of natural justice. The case involved Rikhavdevji & Kunthunathji Prabhu Jain, ...