{"id":56170,"date":"2025-08-22T10:32:23","date_gmt":"2025-08-22T05:02:23","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vardhman-charitable-trust-v-cit-2025-212-itd-106-ahd-trib\/"},"modified":"2025-08-22T10:32:23","modified_gmt":"2025-08-22T05:02:23","slug":"vardhman-charitable-trust-v-cit-2025-212-itd-106-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vardhman-charitable-trust-v-cit-2025-212-itd-106-ahd-trib\/","title":{"rendered":"Vardhman Charitable Trust. v. CIT (2025) 212 ITD 106 (Ahd) (Trib.)"},"content":{"rendered":"<p>Assessee-trust was granted provisional registration under section 12A(1)(ac)(vi).Assessee filed application for final registration under section 12A(1)(ac)(iii). Commissioner (E) issued notices seeking details and documents regarding establishment and activities of trust. Assessee failed to respond to these notices. Commissioner (E),\u00a0 rejected application for registration and also cancelled provisional registration, citing non-compliance. On appeal the Tribunal held that\u00a0\u00a0 Commissioner (E) had committed a procedural lapse by not addressing evidence that was already on record before rejecting application. Mere non-response to notices could not be sole basis for rejection if relevant documents were available in assessment file.\u00a0 Order of Commissioner (E) is\u00a0 set aside and matter is\u00a0 restored back to him for fresh consideration.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12A : Registration \u2013Trust or institution-Cancellation of provisional registration-Rejected application for final registration-Failure to address evidence already on record-Matter is restored for fresh consideration.[S.12A(1)(ac)(iii),  12A(1)(ac)(vi)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-56170","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eBY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56170","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=56170"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56170\/revisions"}],"predecessor-version":[{"id":56171,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56170\/revisions\/56171"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56170"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56170"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56170"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}