https://www.taxtmi.com/caselaws?id=761288 ITAT Pune allowed the appeal, ruling that CIT(E) unjustifiably cancelled the trust's 12AB registration without following natural justice principles or presenting adverse material. The existing registration as a religious trust remains valid until AY 2026-27. The tribunal directed CIT(E) to reconsider the trust's Form 10AB application for change in objects under section 12A(1)(ac)(v), noting the trust had timely filed for modification with proper approvals from the Charity Commissioner and had not yet commenced new educational activities pending IT department approval. en-us Tue, 04 Jun 2024 00:00:00 +0530 Thu, 07 Nov 2024 08:52:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761288 ITAT Pune allowed the appeal, ruling that CIT(E) unjustifiably cancelled the trust's 12AB registration without following natural justice principles or presenting adverse material. The existing registration as a religious trust remains valid until AY 2026-27. The tribunal directed CIT(E) to reconsider the trust's Form 10AB application for change in objects under section 12A(1)(ac)(v), noting the trust had timely filed for modification with proper approvals from the Charity Commissioner and had not yet commenced new educational activities pending IT department approval. Case-Laws Income Tax Tue, 04 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761288