Section 12AA/12AB Registration Cannot Be Denied for Lack of State Societies Act Registration

APJ Abdul Kalam Education and Welfare Trust Vs CIT Exemption (ITAT Jaipur) Income Tax Appellate Tribunal (ITAT), Jaipur Bench, has allowed the appeal filed by APJ Abdul Kalam Education and Welfare Trust, directing the Commissioner of Income Tax (Exemptions) [CIT(E)], Jaipur, to grant registration under Section 12AB of the Income Tax Act, 1961. The Tribunal’s decision, pronounced on January 15, 2025, effectively overturns the CIT(E)’s order of March 30, 2024, which had denied registration and cancelled the trust’s provisional registration. The case centered on the application ...