https://www.taxtmi.com/caselaws?id=774674 ITAT Kolkata set aside CIT(Exemption) order denying registration under section 12A(1)(ac)(iii) for non-filing of form 10A. The tribunal held that as an old trust, the assessee should have applied under section 12A(1)(ac)(i) without needing provisional registration. Considering the rejection was due to non-compliance and in the interest of justice, the matter was remanded back to CIT(Exemption) for fresh consideration. The appeal was allowed for statistical purposes, providing the assessee another opportunity to comply with registration requirements. en-us Thu, 12 Jun 2025 00:00:00 +0530 Fri, 11 Jul 2025 13:05:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774674 ITAT Kolkata set aside CIT(Exemption) order denying registration under section 12A(1)(ac)(iii) for non-filing of form 10A. The tribunal held that as an old trust, the assessee should have applied under section 12A(1)(ac)(i) without needing provisional registration. Considering the rejection was due to non-compliance and in the interest of justice, the matter was remanded back to CIT(Exemption) for fresh consideration. The appeal was allowed for statistical purposes, providing the assessee another opportunity to comply with registration requirements. Case-Laws Income Tax Thu, 12 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774674