https://www.taxtmi.com/caselaws?id=773410 ITAT Surat allowed the assessee's appeal regarding rejection of permanent registration under sections 12AB and 80G(5). The revenue argued that the trust must apply for regular approval strictly following prescribed procedures. However, the Tribunal found merit in the assessee's submissions, noting that the trust had valid provisional registration until AY 2026-27 and applied for final registration before expiry. The Commissioner's rejection on grounds of premature application was incorrect since there was no bar on applying before six months from provisional registration expiry. Following precedent decisions, the matter was remanded back to CIT(E) for fresh consideration on merits, with directions to consider registration from the respective application dates. en-us Thu, 20 Feb 2025 00:00:00 +0530 Mon, 23 Jun 2025 08:42:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773410 ITAT Surat allowed the assessee's appeal regarding rejection of permanent registration under sections 12AB and 80G(5). The revenue argued that the trust must apply for regular approval strictly following prescribed procedures. However, the Tribunal found merit in the assessee's submissions, noting that the trust had valid provisional registration until AY 2026-27 and applied for final registration before expiry. The Commissioner's rejection on grounds of premature application was incorrect since there was no bar on applying before six months from provisional registration expiry. Following precedent decisions, the matter was remanded back to CIT(E) for fresh consideration on merits, with directions to consider registration from the respective application dates. Case-Laws Income Tax Thu, 20 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773410