{"id":63270,"date":"2026-07-31T16:29:45","date_gmt":"2026-07-31T10:59:45","guid":{"rendered":"https:\/\/itatonline.org\/digest\/gospel-india-ministries-v-cit-e-2025-127-itr-296-nagpurtrib\/"},"modified":"2026-07-31T16:29:45","modified_gmt":"2026-07-31T10:59:45","slug":"gospel-india-ministries-v-cit-e-2025-127-itr-296-nagpurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/gospel-india-ministries-v-cit-e-2025-127-itr-296-nagpurtrib\/","title":{"rendered":"Gospel India Ministries v. CIT (E) (2025) 127 ITR 296 (Nagpur)(Trib.)"},"content":{"rendered":"<p style=\"margin: 0in;margin-bottom: .0001pt;text-align: justify;line-height: 150%\"><span lang=\"EN-IN\" style=\"font-family: &#039;Verdana&#039;,sans-serif\">The assessee, having valid provisional registration under section 12A(1)(ac)(vi), applied for regular registration in Form No. 10AB. The Commissioner (Exemption) rejected the application on the ground that the trust had already commenced its activities and claimed exemption under sections 11 and 12 before filing the application. The Tribunal held that there was no prohibition against claiming exemption during the period of provisional registration. As the Commissioner had not doubted the genuineness of the objects or activities or pointed out any violation of law, rejection merely on quoting an incorrect provision was unjustified. The authorities were directed to grant registration. <strong><span style=\"font-family: &#039;Verdana&#039;,sans-serif\">(AY. 2022-23).<\/span><\/strong><b><\/b><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AB: Procedure for fresh registration-Charitable trust-Final registration-Rejection on technical ground not justified.<br \/>\n[S. 11, 12, 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_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-63270","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gsu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63270","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=63270"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63270\/revisions"}],"predecessor-version":[{"id":63271,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63270\/revisions\/63271"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=63270"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=63270"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=63270"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}