{"id":61053,"date":"2026-06-25T10:25:29","date_gmt":"2026-06-25T04:55:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ananya-education-and-charitable-trust-v-cit-2025-214-itd-321-ahd-trib-sainath-education-charitable-trust-v-cit-e-2025-214-itd-465-ahd-trib\/"},"modified":"2026-06-25T10:25:29","modified_gmt":"2026-06-25T04:55:29","slug":"ananya-education-and-charitable-trust-v-cit-2025-214-itd-321-ahd-trib-sainath-education-charitable-trust-v-cit-e-2025-214-itd-465-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ananya-education-and-charitable-trust-v-cit-2025-214-itd-321-ahd-trib-sainath-education-charitable-trust-v-cit-e-2025-214-itd-465-ahd-trib\/","title":{"rendered":"Ananya Education and Charitable Trust. v. CIT (2025) 214 ITD 321 (Ahd) (Trib.) Sainath Education Charitable Trust. v. CIT (E) (2025) 214 ITD 465 (Ahd) (Trib.)"},"content":{"rendered":"<p>CIT(E) rejected the application on the ground that assessee made application under section 12A(1)(ac)(vi), which applies only to new trust; however, assessee trust had claimed exemption under section 11. On appeal the Tribunal held that since assessee-trust filed application in Form No. 10AB on 29-6-2024 for final registration, however, inadvertently chosen section 12A(1)(ac)(vi), which was not applicable to assessee-trust, matter was to be remitted back to file of CIT (E)\u00a0 with a direction to consider rectified application of assessee under section 12A(1)(ac)(iii) and grant approval.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12A: Registration \u2013Trust or institution-Selected wrong clause in Form No. 10AB-Rejection of application was set aside-CIT(E) directed to consider rectified application under section 12A(1)(ac)(iii) of the Act. [S. 11,12A(1)(ac)(vi), 12AB] <\/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-61053","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fSJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61053","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=61053"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61053\/revisions"}],"predecessor-version":[{"id":61054,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61053\/revisions\/61054"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61053"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61053"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61053"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}