Old Trust Can’t Be Denied 5-Year Registration Due to Portal Technical Glitch: ITAT Chennai

Rajah Annamalaipuram Vs CIT (Exemptions) (ITAT Chennai) The Chennai Bench of the Income Tax Appellate Tribunal examined two connected appeals filed by a temple trust concerning registration under Sections 12A and 12AB of the Income-tax Act, 1961. The first appeal challenged an order dated 18.10.2022 passed by the Principal Commissioner of Income Tax (Exemptions)/CPC, which granted the trust provisional registration for three years from AY 2023-24, instead of registration for five years from AY 2022-23 to AY 2026-27. The second appeal arose from an ex parte order dated 03.06.2025, by which the ...