Registration Under Section 12AB Restored Due to Reasonable Cause for Non-Response

Academy of Fine Arts & Crafts Vs CIT (Exemptions) (ITAT Mumbai) No internet in border village can’t defeat charity registration: ITAT restores 12AB application of educational trust Mumbai ITAT set aside the rejection of provisional registration u/s 12AB & restored the matter to the file of CIT(E) for fresh consideration. Assessee, a long-standing charitable trust established in 1963 & running multiple recognised educational institutions across Maharashtra & Ladakh, had applied for provisional registration in Form 10AC u/s 12A(1)(ac)(vi). CIT(E) rejected the application solely...