CIT(E) cancelled provisional registration under section 12AB and denied approval under section 80G due to non-compliance with notices. The assessee explained that the lapse occurred due to an employee’s mistake in not communicating the notice. The Tribunal restored the matter to the file of CIT(E), directing one final opportunity to substantiate the case with requisite details, and to decide as per law.
Priyadarshini Gymkhana v. CIT (2025) 212 ITD 452 (Pune)(Trib.)
S. 12A : Registration-Trust or institution-Non-compliance of notices-Mistake of employee-Matter restored to CIT(E) for one final opportunity [S. 12AB, 80G]
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