ITAT Surat Restores Trust’s 12A Registration Plea After Ex Parte Rejection by CIT(E)

Goverdhan Nathji Pare Bethakji Seva Trust Vs CIT (Exemption) (ITAT Surat) Case Overview and Background The case involves an appeal filed by the assessee, Goverdhan Nathji Pare Bethakji Seva Trust, against the order dated 25.07.2024, passed by the Commissioner of Income-tax (Exemption), Ahmedabad [CIT(E)]. The CIT(E)’s order rejected the assessee’s application for registration of the trust under section 12A(1)(ac)(iii) of the Income-tax Act (‘the Act’) and cancelled the provisional registration. Assessee’s Submissions and Delay Condonation The Learned Authorized Repres...