Rejection of 12A & 80G Applications for Wrong Clause Selection Set Aside by ITAT Ahmedabad

Baroda Youth Federation Vs CIT (Exemption) (ITAT Ahmedabad)

ITAT Ahmedabad Protects NGO: Technical Errors Can’t Override Eligibility for Exemption

Facts

The Assessee is a Section 8 Company engaged in charitable activities & Filed application in Form 10AB on 07.03.2024 seeking registration u/s 12A(1)(ac)(iii). CIT(E) issued questionnaire (02.07.2024) & Assessee furnished details (17.07.2024). However, CIT(E) rejected the application (19.09.2024), treating it as non-maintainable on the ground that an earlier application had already bee

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