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Section 12A Renewal Cannot Be Denied Solely for Loan Verification Issue: ITAT Jaipur
Case Law Details
- Case Name
- Atomic Power Evolution Awareness Foundation Vs CIT(E) (ITAT Jaipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- NA
- Courts
- All ITAT, ITAT Jaipur
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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, ...
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