← All Phrases

“cancellation of registration”

Charitable TrustsSection 12AB(4)Section 12AB(4)447 judgments

The decision most relied on for cancellation of registration is Ahmedabad Urban Development Authority v. ACIT (396 ITR 323), cited in 108 judgments on BharatTax.

Leading authorities on cancellation of registration

Ahmedabad Urban Development Authority v. ACIT
396 ITR 323 · 2017 · High Court
108
citing judgments

Development authorities can continue to be regarded as existing for a 'Charitable Purpose' under Section 2(15) of the Income Tax Act, even after the introduction of the proviso to that section. The contention that such authorities automatically lose their charitable status due to the proviso is incorrect.

CIT v. Lucknow Development Authority
265 CTR 433 · 2014 · High Court
52
citing judgments

Funds over which a Development Authority has no control, being used as per State Government directions, are not taxable in its hands. Registration under section 12A is also not conclusive, allowing revenue authorities to examine exemption claims under sections 11 to 13 and cancel registration under section 12AA(3).

CIT v. Batanagar Education
129 Taxmann.com 30 · 2021 · Supreme Court
39
citing judgments

Cancellation of registration under Sections 12AA and 80G of the Income-tax Act is justified when a trust misuses its status by returning substantial donations in cash to donors.

Industrial Infrastructure Development Corporation (Gwalior) M.P. Ltd. v. CIT, Gwalior
403 ITR 1 · 2018 · Supreme Court
39
citing judgments

The power to cancel registration granted to a trust is not an implied power under the General Clauses Act and requires express legislative provision. An express power to cancel registration was introduced later via amendment.

Oxford Academy for Career Development v. Chief CIT
315 ITR 382 · 2009 · High Court
37
citing judgments

The Commissioner of Income Tax (CIT) has no power to cancel registration granted under Section 12A of the Income Tax Act retrospectively, especially when there is no express provision in the Act for such cancellation and the order is quasi-judicial in nature.

Welham Boys' School Society v. CBDT
285 ITR 74 · 2006 · High Court
36
citing judgments

An order passed by the CIT under Section 12A of the Income Tax Act is quasi-judicial. Until October 1, 2004, there was no express provision in the Act for the CIT to cancel a registration certificate once granted.

DIT (Exemptions) v. Mool Chand Khairati Ram Trust
339 ITR 622 · 2011 · High Court
31
citing judgments

The order of the Commissioner of Income Tax (CIT) passed under Section 12A of the Income Tax Act is quasi-judicial in nature. Prior to October 1, 2004, there was no express provision in the Act granting the CIT the power to cancel registration.

DIT (Exemption) v. Khar Gymkhana
385 ITR 162 · 2016 · High Court
27
citing judgments

The cancellation of registration under section 12AA(3) is limited to circumstances specified in the section. Income and application of funds issues are matters of assessment, not grounds for cancellation under section 12AA(3).

Judgments citing cancellation of registration

Minhaj Educational & Welfare Trust, Thane vs. CIT(Exemption), Pune

In the result, both the appeals in ITA Nos

ITA 402/PUN/2025[-]Status: DisposedITAT Pune27 Jun 2025
For Appellant: Dr. K ShivaramFor Respondent: Shri Vishwas S. Mundhe
Section 12Section 12ASection 143Section 36A(3)Section 80G

Maharashtra Public Trust Act, 1950, whereas there is no decree or order passed against the Appellant regarding the said violation hence the cancellation of registration is bad in law. 4. That the appellant trust has not violated any of the conditions of provisional registration; hence, the cancellation of registration ... hence the Ld. CIT(E) ought not to have cancelled registration for the period up to March 31, 2024 hence, the cancellation of registration is bad in law. 6. Without prejudice to the above, if there is any delay in filing the application for the continuation of registration, the same

Minhaj Educational & Welfare Trust, Thane vs. CIT(Exemption), Pune

In the result, both the appeals in ITA Nos

ITA 401/PUN/2025[-]Status: DisposedITAT Pune27 Jun 2025
For Appellant: Dr. K ShivaramFor Respondent: Shri Vishwas S. Mundhe
Section 12Section 12ASection 143Section 36A(3)Section 80G

Maharashtra Public Trust Act, 1950, whereas there is no decree or order passed against the Appellant regarding the said violation hence the cancellation of registration is bad in law. 4. That the appellant trust has not violated any of the conditions of provisional registration; hence, the cancellation of registration ... hence the Ld. CIT(E) ought not to have cancelled registration for the period up to March 31, 2024 hence, the cancellation of registration is bad in law. 6. Without prejudice to the above, if there is any delay in filing the application for the continuation of registration, the same

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Kiran Fine Jewellers Pvt Ltd., Jaipur

In the result, all the appeals of the revenue are dismissed

ITA 274/JPR/2025[2017-18]Status: DisposedITAT Jaipur26 Jun 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.268, 270, 271 & 274/JP/2025 निर्धारण वर्ष / Assessment Years : 2013-14, 2014-15 & 2017-18 Dy. Commissioner of Income बनाम Tax, Central Circle-02, Jaipur Vs. Kiran Fine Jewellers Private Limited F-19, Gautam Marg, Vaishali Nagar, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AADCK7512P अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Shri R. K. Bhatra, CA राजस्व

For Appellant: Shri R. K. Bhatra, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 271DSection 271E

Authorities satisfied about the default which attracts the penalty and not with respect to any other proceedings in which the order, like cancellation of registration has been passed. In the case in hand, the taxing authority has exhibited his satisfaction about the default of section 269SS in the investigation proceedings

Deputy Commissioner of Income Tax, Jaipur vs. M/S Kiran Fine Jewellers Pvt Ltd., Jaipur

In the result, all the appeals of the revenue are dismissed

ITA 271/JPR/2025[2017-18]Status: DisposedITAT Jaipur26 Jun 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.268, 270, 271 & 274/JP/2025 निर्धारण वर्ष / Assessment Years : 2013-14, 2014-15 & 2017-18 Dy. Commissioner of Income बनाम Tax, Central Circle-02, Jaipur Vs. Kiran Fine Jewellers Private Limited F-19, Gautam Marg, Vaishali Nagar, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AADCK7512P अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Shri R. K. Bhatra, CA राजस्व

For Appellant: Shri R. K. Bhatra, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 271DSection 271E

Authorities satisfied about the default which attracts the penalty and not with respect to any other proceedings in which the order, like cancellation of registration has been passed. In the case in hand, the taxing authority has exhibited his satisfaction about the default of section 269SS in the investigation proceedings

Deputy Commissioner of Income Tax, Jaipur vs. M/S Kiran Fine Jewellers Pvt Ltd., Jaipur

In the result, all the appeals of the revenue are dismissed

ITA 270/JPR/2025[2014-15]Status: DisposedITAT Jaipur26 Jun 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri R. K. Bhatra, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 271DSection 271E

Authorities satisfied about the default which attracts the penalty and not with respect to any other proceedings in which the order, like cancellation of registration has been passed. In the case in hand, the taxing authority has exhibited his satisfaction about the default of section 269SS in the investigation proceedings

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Kiran Fine Jewellers Pvt Ltd., Jaipur

In the result, all the appeals of the revenue are dismissed

ITA 268/JPR/2025[2013-14]Status: DisposedITAT Jaipur26 Jun 2025AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA Nos.268, 270, 271 & 274/JP/2025 निर्धारण वर्ष / Assessment Years : 2013-14, 2014-15 & 2017-18 Dy. Commissioner of Income बनाम Kiran Fine Jewellers Private Tax, Vs. Limited Central Circle-02, Jaipur F-19, Gautam Marg, Vaishali Nagar, Jaipur स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AADCK7512P अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri R. K. Bhatra, CA राजस्व की

For Appellant: Shri R. K. Bhatra, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 271DSection 271E

Authorities satisfied about the default which attracts the penalty and not with respect to any other proceedings in which the order, like cancellation of registration has been passed. In the case in hand, the taxing authority has exhibited his satisfaction about the default of section 269SS in the investigation proceedings

Hemkunt Foundations, Gurugram vs. Principal Commissioner of Income Tax, (Central) -1, Delhi

In the result, the appeal filed by assessee is allowed and the Stay

ITA 631/DEL/2024[2021-22]Status: DisposedITAT Delhi20 Jun 2025AY 2021-22

Bench: Shri M. Balaganesh & Shri Vimal Kumarassessment Year: 2021-22 & Stay Application No.329Del/2024 ( In Ita No. 631/Del/2024 ) Assessment Year: 2021-22 Hemkunt Foundations, Vs. Principal Commissioner Plot No.809, Second Floor, Income Tax, Rd 42, Sector 42, Central-1, Gurugram, Haryana New Delhi Pin: 122 002 Pan No. Aaath8443C (Appellant) (Respondent)

For Appellant: S/Shri Salil Kapoor, SumitFor Respondent: Shri Sunil Agarwal, Special Counsel and Shivansh Pandya, Jr. Standing
Section 12ASection 133ASection 143(2)Section 80G

from the Assessing Officer vide letter dated 20.12.2022. Thereafter, based on independent application of mind to the evidences, a show cause notice regarding cancellation of registration u/s 12AB (4) r.w.s. 12A and 12AA of the Act was issued on 02.06.2023 with relied on materials/documents and Annexures ... order passed by Ld. PCIT Central Circle, Delhi under section 12AB(4) of the Income-tax Act. 1961 ("the Act") cancelling the registration of the assessee-trust is without jurisdiction as the jurisdiction to pass such an order is vested only with CIT(Exemption), Delhi. 3. Without prejudice

M/S. Likeminded Education and Welfare Society, Mumbai vs. Commissioner of Income Tax (Exemption), Mumbai

In the result, both appeals by the assessee are allowed

ITA 2648/MUM/2025[NA.]Status: DisposedITAT Mumbai16 Jun 2025

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Respondent by
Section 11Section 11(1)(c)Section 12A

thinks necessary in order to satisfy himself about the occurrence or otherwise of any specified violation; (ii) pass an order in writing, cancelling the registration of such trust or institution, after affording a reasonable opportunity of being heard, for such previous year and all subsequent previous years ... satisfied that one or more specified violations have taken place; (iii) pass an order in writing, refusing to cancel the registration of such trust or institution, if he is not satisfied about the occurrence of one or more specified violations; (iv) forward a copy of the order under clause

Likeminded Education and Welfare Society, Mumbai vs. Commissioner of Income Tax (Exemption), Mumbai

In the result, both appeals by the assessee are allowed

ITA 2647/MUM/2025[-]Status: DisposedITAT Mumbai16 Jun 2025

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Respondent byFor Respondent: Date of Hearing
Section 11Section 11(1)(c)Section 12A

thinks necessary in order to satisfy himself about the occurrence or otherwise of any specified violation; (ii) pass an order in writing, cancelling the registration of such trust or institution, after affording a reasonable opportunity of being heard, for such previous year and all subsequent previous years ... satisfied that one or more specified violations have taken place; (iii) pass an order in writing, refusing to cancel the registration of such trust or institution, if he is not satisfied about the occurrence of one or more specified violations; (iv) forward a copy of the order under clause

Jindal Charitable Society, Delhi vs. Pr. Commissioner of Income Tax(Central)-3, Delhi

In the result, the assessees‟ appeals are allowed

ITA 20/DEL/2025[2024-2025]Status: DisposedITAT Delhi16 Jun 2025AY 2024-2025

Bench: Shri C. N. Prasad & Shri M. Balaganeshlala Sher Singh Memorial Vs. Pcit(Central)-3, Jeevan Vigyan Trust Society, Jhandewalan, New Plot No. 18, Sector-22, Phase-1, Delhi Dwarka, Delhi-110075 (Appellant) (Respondent) Pan: Aaaal2241H Jindal Charitable Society, Vs. Pcit(Central)-3, Ps-2, C-3, Block, Phase-Ii, Jhandewalan, New Ashok Vihar, Delhi- 110052 Delhi (Appellant) (Respondent) Pan: Aaatj0588L Florence Nighingale Vs. Pcit(Central)-3, Educational Society, Jhandewalan, New Sector-16B, Phase-I, Haf Delhi Pocket-A, Sector-22, Delhi- 110075 (Appellant) (Respondent) Pan: Aaaaf1097R

For Appellant: Shri Mahesh Kumar, CAFor Respondent: Shri Jintender Singh, CIT DR
Section 119Section 12ASection 132Section 80G

explanation to Section 12AB(4) of the Act. Hence, the case of the assessee was referred to the learned PCIT (Central) proposing cancellation of registration of the assessee as per second proviso to Section 143(3) of the Act substituted by Finance Act, 2022 and applicable from 1.4.2022 onwards ... Based on the said reference, the Learned PCIT (Central) on 30.6.2024 issued the show-cause notice proposing the cancellation of registration of the assessee society under section 12AB(4) r.w.s. 12A and 12AA of the Act. The assessee filed its replies objecting to the jurisdiction of the Learned PCIT (Central

Florence Nightingale Educational Society, Delhi vs. Pr. Commissioner of Income Tax(Central)-3, Delhi

In the result, the assessees‟ appeals are allowed

ITA 19/DEL/2025[2024-2025]Status: DisposedITAT Delhi16 Jun 2025AY 2024-2025

Bench: Shri C. N. Prasad & Shri M. Balaganeshlala Sher Singh Memorial Vs. Pcit(Central)-3, Jeevan Vigyan Trust Society, Jhandewalan, New Plot No. 18, Sector-22, Phase-1, Delhi Dwarka, Delhi-110075 (Appellant) (Respondent) Pan: Aaaal2241H Jindal Charitable Society, Vs. Pcit(Central)-3, Ps-2, C-3, Block, Phase-Ii, Jhandewalan, New Ashok Vihar, Delhi- 110052 Delhi (Appellant) (Respondent) Pan: Aaatj0588L Florence Nighingale Vs. Pcit(Central)-3, Educational Society, Jhandewalan, New Sector-16B, Phase-I, Haf Delhi Pocket-A, Sector-22, Delhi- 110075 (Appellant) (Respondent) Pan: Aaaaf1097R

For Appellant: Shri Mahesh Kumar, CAFor Respondent: Shri Jintender Singh, CIT DR
Section 119Section 12ASection 132Section 80G

explanation to Section 12AB(4) of the Act. Hence, the case of the assessee was referred to the learned PCIT (Central) proposing cancellation of registration of the assessee as per second proviso to Section 143(3) of the Act substituted by Finance Act, 2022 and applicable from 1.4.2022 onwards ... Based on the said reference, the Learned PCIT (Central) on 30.6.2024 issued the show-cause notice proposing the cancellation of registration of the assessee society under section 12AB(4) r.w.s. 12A and 12AA of the Act. The assessee filed its replies objecting to the jurisdiction of the Learned PCIT (Central

Lala Sher Singh Memorial Jeevan Vigyan Trust Society, Delhi vs. PCIT (Central)-3, Jhandewalan New Delhi, Delhi

In the result, the assessees‟ appeals are allowed

ITA 10/DEL/2025[2024-25]Status: DisposedITAT Delhi16 Jun 2025AY 2024-25

Bench: Shri C. N. Prasad & Shri M. Balaganeshlala Sher Singh Memorial Vs. Pcit(Central)-3, Jeevan Vigyan Trust Society, Jhandewalan, New Plot No. 18, Sector-22, Phase-1, Delhi Dwarka, Delhi-110075 (Appellant) (Respondent) Pan: Aaaal2241H Jindal Charitable Society, Vs. Pcit(Central)-3, Ps-2, C-3, Block, Phase-Ii, Jhandewalan, New Ashok Vihar, Delhi- 110052 Delhi (Appellant) (Respondent) Pan: Aaatj0588L Florence Nighingale Vs. Pcit(Central)-3, Educational Society, Jhandewalan, New Sector-16B, Phase-I, Haf Delhi Pocket-A, Sector-22, Delhi- 110075 (Appellant) (Respondent) Pan: Aaaaf1097R

For Appellant: Shri Mahesh Kumar, CAFor Respondent: Shri Jintender Singh, CIT DR
Section 119Section 12ASection 132Section 80G

explanation to Section 12AB(4) of the Act. Hence, the case of the assessee was referred to the learned PCIT (Central) proposing cancellation of registration of the assessee as per second proviso to Section 143(3) of the Act substituted by Finance Act, 2022 and applicable from 1.4.2022 onwards ... Based on the said reference, the Learned PCIT (Central) on 30.6.2024 issued the show-cause notice proposing the cancellation of registration of the assessee society under section 12AB(4) r.w.s. 12A and 12AA of the Act. The assessee filed its replies objecting to the jurisdiction of the Learned PCIT (Central

Kalinga Institute of Mining Engineering and Technology Trust, Angul vs. CIT(Exemption), Hyderabad

In the result, appeal of the assessee is allowed for statistical

ITA 1357/HYD/2024[2025-26]Status: DisposedITAT Hyderabad12 Jun 2025AY 2025-26
For Appellant: C.A. Ambika MohantyFor Respondent: Shri Narender Kumar Naik, CIT-DR
Section 115TSection 12A

provisional registration u/s.12A for A.Y. 2022-23 onwards, and the order failed to consider this valid registration while concluding its findings. 5. The cancellation of registration and simultaneous invocation of section 115TD for taxing accreted income is premature and excessive. The trust was compliant with reporting requirements, and the invocation ... assessee is a trust registered u/s.12AB of the Act. The Ld. CIT(E), vide order dated 25.07.2024 passed u/s.12AB(4) of the Act, cancelled the registration of the assessee, primarily on the ground of non-compliance and non- prosecution of proceedings initiated under the said section. 5. Aggrieved with

Cricketmaharashtra@Yahoo.Com, Pune vs. ACIT(E), Pune

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1724/PUN/2024[2017-18]Status: DisposedITAT Pune10 Jun 2025AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri C.H. NaniwadekarFor Respondent: Shri Prashant Gadekar
Section 11Section 12ASection 2(15)

which has been upheld by the Ld. CIT(A). Before us, the Ld. AR has contended that the issue pertaining to cancellation of registration of the assessee trust u/s 12A of the Act is pending in Revenue‟s appeal before the Hon‟ble Bombay High Court against the order

Income Tax Officer, Ward-11(1), Pune vs. Maharashtra Cricket Association, Pune

In the result, the appeal of the Revenue is allowed for statistical

ITA 694/PUN/2023[2010-11]Status: DisposedITAT Pune09 Jun 2025AY 2010-11
For Appellant: Shri C.H. NaniwadekarFor Respondent: Shri Amol Khairnar
Section 10Section 11Section 12ASection 143(2)Section 2(15)

details / information from BCCI. He further observed that the Ld. Commissioner of Income Tax-1, Pune vide his order dated 30th July, 2012 cancelled the registration granted to the assessee trust u/s 12A of the Act with effect from AY 2009-10 on account of amendment to section ... these twin grounds, the AO denied exemption to the assessee u/s 11 and 12 of the Act. The assessee challenged the cancellation of registration u/s 12A by the CIT (E), Pune before the Hon'ble ITAT, Pune, which was pleased to grant/restore the registration earlier granted

Sri Ambha Maheshwari Devalaya Seva Samiti, Bangalore vs. Commissioner of Income Tax Exemptions, Bangalore

In the result, appeal filed by the assessee in ITA

ITA 598/BANG/2025[2025-26]Status: DisposedITAT Bangalore09 Jun 2025AY 2025-26

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 12(1)(AC)Section 12(1)(ac)Section 12ASection 80G

assessee are directed against the order of the Id. CIT(Exemptions),Bangalore both dated 29.01.2025 vide DIN & Notice No. ITBA/EXM/F/EXM45/2024- 25/1072655279(1) cancelling the registration u/s 12AB of the Income Tax Act, 1961 (in short “The Act) and vide DIN & Notice No. ITBA/EXM/F/F/EXM45/2024-25/1072655355(1) cancelling the approval ... represent the matter. But before the authorized representative could appear on behalf of the Appellant, the learned CIT(E) has passed the Order cancelling the registration u/s 80G of the Act. Accordingly. the Appellant submits that the action of the learned CIT(E) passing the Order cancelling the registration

Leuva Patidar Samaj Seva Trust Ode, Ahmedabad vs. The CIT(Exemption), Ahmedabad

In the result the appeal of the assessee is allowed for statistical purposes

ITA 1082/AHD/2024[NA]Status: DisposedITAT Ahmedabad06 Jun 2025

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : - Na Leuva Patidar Samaj Seva Trust Ode Cit(Exemption) C/O. Divyan Shah & Co., Cas. Vs. Vejalpur 201, 2Nd Floor, Devashish Complex Ahmedabad. Nr.Regenta Central Atarim Hotel Off Cg Road Ahmedabad. Pan : Aabtl 8344 D (Applicant) (Responent) Assessee By : Shri Divyang Shah, Ar : Shri Durga Dutt, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 04/06/2025 घोषणा क" तारीख /Date Of Pronouncement: 06/06/2025 आदेश/O R D E R आदेश आदेश आदेश

For Appellant: Shri Divyang Shah, AR
Section 12ASection 12A(1)(ac)Section 13(1)(b)

section 12AB must be appreciated. The Explanation enumerates what shall constitute a “specified violation,” and therefore forms the substantive basis for refusal or cancellation of registration under section 12AB(4). A careful reading of its clauses reveals that each category of violation refers either to post-registration conduct

Arya Smaj Model Town, Delhi vs. PCIT, Central -3, New Delhi

ITA 4805/DEL/2024[-]Status: DisposedITAT Delhi04 Jun 2025

Bench: Shri Satbeer Singh Godara & Shri S.Rifaur Rahman

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Jitender Singh, CIT DR
Section 12(1)Section 127Section 12ASection 13(1)(c)

barred by limitation. 2. On the facts and circumstances of the case and in law, the Ld. PCIT has no jurisdiction to cancel the registration u/s 12A r.w.s.12AA and Section 12AB of the Act. 3. On the facts and circumstances of the case and in law, the PCIT erred ... cancellation of registration u/s 12A r.w.s.12AA and Section 12AB of the Income Tax Act, 1961 4 On the facts and circumstances of the case and in law, the PCIT erred in holding the registration under Section 12A r.w.s.12AA and Section 12AB is cancelled from the previous year relevant

Tarachand Gupta Foundation, Nashik vs. The Commissioner of Income Tax (Exemption), Pune

In the result, both the appeals of the appellant are allowed for statistical purposes

ITA 936/PUN/2025[2024-2025]Status: DisposedITAT Pune03 Jun 2025AY 2024-2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.935 & 936/Pun/2025

For Appellant: NoneFor Respondent: Shri Rakesh Ranjan
Section 12ASection 12A(1)(ac)Section 143(3)Section 144BSection 5Section 80G(5)

aforesaid assessment order dated 31 January 2025, I consulted the tax professional from Nashik/Pune for further course of action with respect to cancellation of registration under section 12AB of the Act. I was advised that an appeal should be filed against the rejection order passed under section 12AB dated

Tarachand Gupta Foundation, Nashik vs. The Commissioner of Income Tax (Exemption), Pune

In the result, both the appeals of the appellant are allowed for statistical purposes

ITA 935/PUN/2025[2024-2025]Status: DisposedITAT Pune03 Jun 2025AY 2024-2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.935 & 936/Pun/2025

For Appellant: NoneFor Respondent: Shri Rakesh Ranjan
Section 12ASection 12A(1)(ac)Section 143(3)Section 144BSection 5Section 80G(5)

aforesaid assessment order dated 31 January 2025, I consulted the tax professional from Nashik/Pune for further course of action with respect to cancellation of registration under section 12AB of the Act. I was advised that an appeal should be filed against the rejection order passed under section 12AB dated