Section 12A Renewal Cannot Be Denied Solely for Loan Verification Issue: ITAT Jaipur

Atomic Power Evolution Awareness Foundation Vs CIT(E) (ITAT Jaipur) ITAT Restores Section 12A Registration Matter Because CIT(E) Must Reconsider Compliance and Charitable Activities; Section 12A Renewal Sent Back Because Registration Under State Trust Law Required Fresh Examination; ITAT Sets Aside Section 12A Registration Rejection as Amended Trust Objects Were Not Shown to Be Non-Charitable; ITAT Remands Section 80G Approval Because Section 12A Registration Requires Fresh Decision. The assessee trust filed two appeals before the Income Tax Appellate Tribunal (ITAT), Jaipur, challenging separ...