https://www.taxtmi.com/caselaws?id=462413 The ITAT SURAT remanded the matter back to CIT(E) for fresh consideration after the Commissioner rejected the assessee-trust's application for permanent registration under section 12AB. The Commissioner had erroneously held that the application was premature since the trust already held valid provisional registration. Following precedents from ITAT KOLKATA and PUNE, the Tribunal found no bar against applying before the six-month expiry period of provisional registration. The matter was restored for de novo adjudication with directions to grant fair hearing opportunity to the assessee-trust to prove its objects and activities. en-us Thu, 13 Feb 2025 00:00:00 +0530 Fri, 20 Jun 2025 19:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462413 The ITAT SURAT remanded the matter back to CIT(E) for fresh consideration after the Commissioner rejected the assessee-trust's application for permanent registration under section 12AB. The Commissioner had erroneously held that the application was premature since the trust already held valid provisional registration. Following precedents from ITAT KOLKATA and PUNE, the Tribunal found no bar against applying before the six-month expiry period of provisional registration. The matter was restored for de novo adjudication with directions to grant fair hearing opportunity to the assessee-trust to prove its objects and activities. Case-Laws Income Tax Thu, 13 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462413