Orissa HC Restores Application for Section 12AB Registration Due to Natural Justice Violation

Parmeswari Bai Memorial Trust Vs Commissioner of Income Tax (Exemptions) (Orissa High Court) The Orissa High Court recently addressed a case involving Parmeswari Bai Memorial Trust versus the Commissioner of Income Tax (Exemptions). The trust had filed an application for registration under section 12AB, which was rejected due to alleged procedural errors and violation of natural justice. This article provides an analysis of the court’s decision and its implications. Analysis: The petitioner, represented by learned Senior Counsel Mr. R.P. Kar, argued that their application for registratio...