SUNRISE EDUCATION TRUST,SURENDRANAGAR vs. THE CIT(EXEMPTION), AHMEDABAD, AHMEDABAD
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 249/AHD/2025[NA]Status: DisposedITAT Ahmedabad30 Jul 2025
Bench: Smt.Annapurna Gupta & Shri T.R.Senthil Kumarsunrise Education Trust Vs. The Cit (Exemption) C/O. Chavda Dhirubhai P. Ahmedabad–380 015 Po Tuva, Wadhwancity Surendranagar - 363 421 Pan No. : Aafts 9891 J (Appellant) (Respondent) .. Assessee By : Shri Chirag Shah, Ar Revenue By : Shri Rignesh Das, Cit-Dr Date Of Hearing 17/07/2025 Date Of Pronouncement 30/07/2025 आदेश / O R D E R Per T.R. Senthil Kumar: This Appeal Is Filed By The Assessee As Against The Order Dated 02/12/2024 Passed By The Commissioner Of Income Tax (Exemption), Ahmedabad [Hereinafter Referred To As “Cit(E)”] Denying Registration Under Section 12A Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).
For Appellant: Shri Chirag Shah, ARFor Respondent: Shri Rignesh Das, CIT-DR
Section 11Section 12ASection 12A(1)(ac)
12A(1)(ac) of the Act, which are applicable to various categories of Trust are tabulated as follows:
Time Limit for Filing
Type of Clause
When to Apply
Form
Application
Registration
Trust or institution already registered under section On or before 30.06.2021 (later
10A Fresh registration
(i)
12A/12AA and wants to migrate to extended via circulars) valid for 5 years
