Section 12AB Appeal Dismissed as Infructuous After Registration Granted: ITAT Mumbai

Advertisement Bai Navajbai N. Gamadia Supplementary Charity Trust Vs CIT (Exemptions) (ITAT Mumbai) The assessee filed two appeals against the Commissioner of Income Tax (Exemptions), Mumbai, challenging orders dated 14.02.2026 and 21.03.2026 denying registration under Section 12AB and approval under Section 80G of the Income-tax Act. The rejection was based on the ground that the trust deed did not contain an explicit clause stating that the transfer of property under the trust was irrevocable for all times. No one appeared on behalf of the assessee despite notice. The Tribunal noted that,...