S. 12AB: Procedure for fresh registration-Denial of registration-Application was filed beyond the date specified in law-Rejection of application was affirmed.[S. 11]
Aareev Foundation. v. CIT (E) (2025) 213 ITD 661 (Ahd) (Trib.)S. 12AB: Procedure for fresh registration-Denial of registration-Application was filed beyond the date specified in law-Rejection of application was affirmed.[S. 11]
Aareev Foundation. v. CIT (E) (2025) 213 ITD 661 (Ahd) (Trib.)S. 12AB: Procedure for fresh registration-Promote skill development-Charging 10 per cent management fee-Eligible for registration and exemption under section 80G of the Act.[S.80G]
NSDC Skill Impact Trust. v. CIT(E) (2025) 213 ITD 629 (Delhi) (Trib.)S. 12AB: Procedure for fresh registration-Cancellation of registration-Failure to comply with notices and to file supporting documents-Rejection of application by CIT(E) was set aside and directed to decide the application as per law.[S.11, 12]
Ladhabapa Charitable and Welf Trust v. CIT (E) (2025) 213 ITD 601 (Rajkot)(Trib.)S. 12AB: Procedure for fresh registration-Cancellation of provisional registration-Failure to give reasonable opportunity-Order of rejection was set aside-Matter remanded to the CIT E) to decide the issue afresh by providing one more opportunity of being heard to assessee.[S.11, 12, 12A(1)(ac)(iii)]
Gaushala Sewa Samiti v. CIT(E) (2025) 213 ITD 650 (Jaipur)(Trib)S. 12AB: Procedure for fresh registration-Genuineness of activities-Rejection application was set aside to CIT E). [S.11, 12]
Indian Women impact. v. CIT (2025) 213 ITD 519 (Agra)(Trib.)S. 12AB: Procedure for fresh registration-Formed to serve the community of serving and retired military personnel and their families-Entitled to registration and approval under section 80G of the Act. [S. 11, 12, 80G]
Fighting first Trust. v. CIT (2025) 213 ITD 458 (Hyd) (Trib.)S. 12AB: Procedure for fresh registration-Commencement of activities-Invested in fixed deposits-Entitled to registration and also approval under section 80G(5) of the Act. [S.80G (5), Form No 10.]
Dhwani Shristi Foundation. v. CIT (E) (2025) 213 ITD 334 (Bang) (Trib)S. 12AB: Procedure for fresh registration-Failure to give reasonable opportunity of hearing-Natural justice-Matter remanded to the file of CIT E) for giving an opportunity of hearing and in accordance with law. [S.12AB(1)(b)(ii), 80G]
Baroda Lakkad Pitha Punch Property Baroda. v. CIT (E) 213 ITD 345 / 236 TTJ 1 (Ahd) (Trib)S. 12AB: Procedure for fresh registration-Non-commencement of activities-Registration cannot be denied without considering the proposed activities. [S. 11, 12, 12A]
Ujwal Foundation. v. CIT (E) (2025) 213 ITD 227 (Hyd) (Trib.)S. 12AB: Procedure for fresh registration-Cancellation of provisional registration-Benefit of particular religion-CIT(E) neither examined financial statements nor recorded any findings on actual application of income in support of alleged violation under clause (d) of Explanation to section 12AB-Matter was to be remanded back to him to decide issue afresh. [S. 12B(1)(ac) (vi), 13]
Leuva Patidar Samaj Seva Trust Ode. v. CIT (E) (2025) 213 ITD 233 (Ahd) (Trib.)