SWARAJ FOUNDATION,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, the appeal filed by the assessee trust in ITA

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI BALAKRISHNAN. S, HON’BLE (Accountant Member)

charitable institutions. 16. In our considered view, the CIT(Exemptions) ought not to have rejected the application filed by the assessee trust in “Form No. 10AB” for permanent registration u/s 12AB as non-maintainable without affording it an opportunity to rectify the said procedural error. We are of firm conviction that the rendering of substantive justice should not be allowed

SWARAJ FOUNDATION,VISAKHAPATANAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, the appeal filed by the assessee trust in ITA