Section 12A Order Set Aside Due to Breach of Natural Justice

People Education Trust Vs CIT (Karnataka High Court) 12A Registration Continuation Order Quashed for Breach of Natural Justice; Non-Supply of Investigation Report Held Fatal The Karnataka High Court, in People Education Trust vs. Commissioner of Income Tax (Exemptions) (W.P. No. 13081 of 2025, order dated 01-Dec-2025), set aside the order dated 31-03-2025 passed u/s 12AB / Form 10AB, whereby continuation of registration u/s 12A was denied, holding that the proceedings suffered from a clear violation of principles of natural justice. The Court noted that while processing the Trust’s applicati...