Non-receipt of notice- ITAT Directs De-novo Consideration of Registration u/s 12AB

Adimata Shakti Praishthan Vs CIT (ITAT Pune) Introduction: The Income Tax Appellate Tribunal (ITAT) Pune has issued a significant ruling in the case of Adimata Shakti Praishthan against the Commissioner of Income Tax (Exemption). The appeal concerns the rejection of an application for registration under Section 12AB of the Income Tax Act. This article provides an in-depth analysis of the case and its implications. Detailed Analysis: The appellant filed an application for registration under clause (iii) of Section 12A(1)(ac) of the Income Tax Act, seeking final registration under Section 12AB o...