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Section 12AB Registration Rejection Set Aside for Rectification Opportunity: ITAT Mumbai
Case Law Details
- Case Name
- Della Foundation Vs CIT (Exemptions) (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2024-2025
- Courts
- All ITAT, ITAT Mumbai
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Della Foundation Vs CIT (Exemptions) (ITAT Mumbai)
The assessee filed two appeals before the Income Tax Appellate Tribunal (ITAT), Mumbai, challenging orders dated 21.11.2024 passed by the Commissioner of Income Tax (Exemptions) [CIT(E)].
In ITA No. 413/Mum/2025, the assessee challenged the rejection of its application in Form No. 10AB seeking registration under Section 12AB of the Income Tax Act, 1961. The assessee had previously been granted provisional registration under Section 12AB in Form 10AC, valid from Assessment Year 2022-23 to Assessment Year 2024-25. It subsequently applied in Form...



