DAWOODI BOHRA JAMAT,PALGHAR vs. CIT EXEMPTION PUNE, PUNE
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Income Tax Appellate Tribunal, ‘D’ BENCH
PER AMIT SHUKLA (J.M): This appeal has been filed by the assessee against the order dated 10.12.2024 passed by the learned Commissioner of Income Tax (Exemption), Pune under section 12AB of the Income Tax Act, 1961, whereby the application filed by the assessee in Form No.10AB seeking regular registration under 2 Dawoodi Bohra Jamat section 12AB has been rejected and the provisional registration earlier granted to the assessee has also been cancelled.
Briefly stated, the facts are that the assessee is a religious trust constituted in the year 1953 and registered under the provisions of the Maharashtra Public Trusts Act. The assessee was granted provisional registration under section 12AB vide Form No.10AC with effect from 27.05.2021. Upon expiry of
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