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Provisional 12AB Registration Revocation Set Aside for Fresh Adjudication: ITAT Jaipur
Case Law Details
- Case Name
- Setu Sansthan Vs CIT (Exemption) (ITAT Jaipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Jaipur
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Setu Sansthan Vs CIT (Exemption) (ITAT Jaipur)
The Income Tax Appellate Tribunal (ITAT), Jaipur Bench, has set aside orders from the Commissioner of Income Tax (Exemption) [CIT(E)], Jaipur, pertaining to the rejection of provisional registration under Section 12AB and provisional approval under Section 80G of the Income Tax Act, 1961, for Setu Sansthan, an assessee trust. The Tribunal’s decision, issued on April 24, 2025, remands the matters back to the CIT(E) for fresh adjudication, primarily citing violations of natural justice principles and the absence of a Document ...
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