Minor procedural lapses should not lead to denial of Section 12AB registration: ITAT Nagpur

Vyankanath Maharaj Shikshan Sanstha Murtizapur Vs ITO (ITAT Nagpur)

ITAT Nagpur order on Minor procedural lapses should not lead to denial of 12AB registration if the trust’s charitable activities remain genuine

1. Brief facts:

The case concerns Shri Vyankanath Maharaj Shikshan Sanstha Murtizapur, a trust engaged in educational activities, which had applied for registration under Section 12AB of the Income Tax Act, 1961. The trust previously held provisional registration under Section 12A(1)(ac)(vi). However, the Commissioner of Income Tax (Exemptions) [CIT(E)] Pune

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