Trust Registration Rejected Due to Portal Error without SCN: ITAT Remands

Zarina Foundation Vs CIT (Exemption) (ITAT Mumbai) The Income Tax Appellate Tribunal (ITAT) Mumbai Bench has remanded the case of Zarina Foundation back to the Commissioner of Income-tax (Exemption) [CIT(E)], Mumbai, after the trust’s application for regularization of registration under Section 12A and subsequent application for 80G(5) exemption were rejected. The ITAT’s decision, delivered on May 21, 2025, highlighted a procedural error by the assessee attributed to a technical glitch in the income tax portal and a critical lapse by the CIT(E) in not issuing a show-cause notice (SCN) ...