{"id":61057,"date":"2026-06-25T10:26:05","date_gmt":"2026-06-25T04:56:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/animal-warriors-conservation-society-v-cit-e-2025-214-itd-7-hyd-trib\/"},"modified":"2026-06-25T10:26:05","modified_gmt":"2026-06-25T04:56:05","slug":"animal-warriors-conservation-society-v-cit-e-2025-214-itd-7-hyd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/animal-warriors-conservation-society-v-cit-e-2025-214-itd-7-hyd-trib\/","title":{"rendered":"Animal Warriors Conservation Society. v. CIT (E) (2025) 214 ITD 7 (Hyd) (Trib.)"},"content":{"rendered":"<p>CIT(E) rejected the application for renewal of registration under section 12AB on the ground that the assessee-society had not justified its charitable activities with verifiable documentary evidence. On appeal, the Tribunal held that since the assessee had filed all details, including relevant evidence, for carrying out charitable activities, and also filed annual reports for financial years 2022-23 and 2023-24, the order of CIT(E) was set aside and the matter was to be remanded back with a direction to consider granting the registration.\u00a0 (AY. 2025-26)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AB: Procedure for fresh registration-Non-profit organisation-Order of CIT(E) rejecting the application for renewal of registration was set aside and directed to grant the exemption. [S.11, 12]   <\/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-61057","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fSN","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61057","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=61057"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61057\/revisions"}],"predecessor-version":[{"id":61058,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61057\/revisions\/61058"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61057"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61057"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61057"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}