Trust granted one more opportunity to represent correct fact for registration u/s. 12AB of Income Tax Act

Aacharya Shri Hira laxmi Guru Jain Gaushala Sansthan Vs CIT Exemption (ITAT Jaipur)

ITAT Jaipur held that with regard to the issue of registration u/s. 12AB of the Income Tax Act, the assessee require one more opportunity to represent the correct fact and produce the registration certificate under Rajasthan Public Trust Act.

Facts- The assessee filed online application on 30.09.2023 in Form No. 10AB seeking registration u/s 12AB of the Act. A letter/notice dated 14.12.2023 was issued at the e-mail/address to submit certain documents/explanations by 26.12.202

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