Bhai Vaidya Foundation. v. CIT (E) (2025) 213 ITD 41 (Pune)(Trib)

S. 12A : Registration-Trust or institution-Rejection of application was set aside with the direction to grant one final opportunity [S. 12AB]

Commissioner (E) rejected assessee-trust’s application for registration under section 12A on the ground that assessee did not comply with the notice issued to it, seeking clarifications and details (bills, vouchers, etc.) to verify the genuineness of charitable activities. Tribunal set aside the order of rejection and directed that one final opportunity be granted to the assessee and that the issue be decided as per fact and law.

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