https://www.taxtmi.com/caselaws?id=773949 The Tribunal considered an appeal regarding rejection of registration under section 12A and cancellation of provisional registration under section 12AB for a religious trust. The CIT(E) rejected the application due to non-compliance with statutory notices requiring submission of details and documents. Despite multiple opportunities, the assessee failed to furnish required information, preventing verification of genuineness and legal compliance. While acknowledging the trust's religious nature and activities related to maintaining a temple, the Tribunal upheld that procedural compliance remains mandatory regardless of charitable purpose. However, considering the assessee's claim of inadvertent non-compliance due to employee error, the Tribunal restored the matter to CIT(E) with directions to grant one final opportunity to substantiate the case, emphasizing no adjournments would be permitted. en-us Wed, 30 Apr 2025 00:00:00 +0530 Tue, 01 Jul 2025 08:47:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773949 The Tribunal considered an appeal regarding rejection of registration under section 12A and cancellation of provisional registration under section 12AB for a religious trust. The CIT(E) rejected the application due to non-compliance with statutory notices requiring submission of details and documents. Despite multiple opportunities, the assessee failed to furnish required information, preventing verification of genuineness and legal compliance. While acknowledging the trust's religious nature and activities related to maintaining a temple, the Tribunal upheld that procedural compliance remains mandatory regardless of charitable purpose. However, considering the assessee's claim of inadvertent non-compliance due to employee error, the Tribunal restored the matter to CIT(E) with directions to grant one final opportunity to substantiate the case, emphasizing no adjournments would be permitted. Case-Laws Income Tax Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773949