{"id":60824,"date":"2026-06-18T12:06:18","date_gmt":"2026-06-18T06:36:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ujwal-foundation-v-cit-e-2025-213-itd-227-hyd-trib\/"},"modified":"2026-06-18T12:06:18","modified_gmt":"2026-06-18T06:36:18","slug":"ujwal-foundation-v-cit-e-2025-213-itd-227-hyd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ujwal-foundation-v-cit-e-2025-213-itd-227-hyd-trib\/","title":{"rendered":"Ujwal Foundation. v. CIT (E) (2025) 213 ITD 227 (Hyd) (Trib.)"},"content":{"rendered":"<p>CIT (E) rejected the application on the grounds of non-commencement of activities. On appeal, the Tribunal held that non-commencement of activities at the time of filing the application or at the time of passing the order for grant of registration under section 12AB cannot be the sole reason for denial of registration without considering the proposed activities of the assessee trust.\u00a0 Matter remanded to the file of CIT E) to decide in accordance with law. (AY. 2025-26)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AB: Procedure for fresh registration-Non-commencement of activities-Registration cannot be denied without considering the proposed activities. [S. 11, 12, 12A]  <\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60824","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fP2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60824","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=60824"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60824\/revisions"}],"predecessor-version":[{"id":60825,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60824\/revisions\/60825"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60824"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60824"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60824"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}