ITAT allows trust to reapply for 12AB & 80G registration, condoned minor delay

Stellin Foundation Vs CIT(Exemption) (ITAT Ahmedabad) The Income Tax Appellate Tribunal (ITAT) Ahmedabad bench has granted the Stellin Foundation a second chance to present its case for registration under Sections 12AB and 80G(5) of the Income Tax Act, 1961. The tribunal set aside the earlier orders from the Commissioner of Income Tax (Exemption) [CIT(E)], which had denied the registrations, and remanded the matter for a fresh hearing. The foundation had filed two appeals contesting the CIT(E)’s separate orders dated September 2 and 21, 2024. The appeals were delayed by 19 days, which th...