https://www.taxtmi.com/caselaws?id=777535 ITAT AHMEDABAD - AT set aside the CIT(Exemption) order that rejected the regular registration application as "premature" and "non-maintainable," holding that section 12A(1)(ac)(iii) with section 12AB(1)(b) does not bar earlier filing once provisional registration exists. The Tribunal directed the CIT(Exemption) to adjudicate the application afresh on merits after considering Form 10BB, ITRs, audited financials and other materials evidencing commencement of activities, and to exercise inquiry powers under section 12AB(1)(b)(i) if necessary. en-us Tue, 15 Jul 2025 00:00:00 +0530 Mon, 01 Sep 2025 08:13:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777535 ITAT AHMEDABAD - AT set aside the CIT(Exemption) order that rejected the regular registration application as "premature" and "non-maintainable," holding that section 12A(1)(ac)(iii) with section 12AB(1)(b) does not bar earlier filing once provisional registration exists. The Tribunal directed the CIT(Exemption) to adjudicate the application afresh on merits after considering Form 10BB, ITRs, audited financials and other materials evidencing commencement of activities, and to exercise inquiry powers under section 12AB(1)(b)(i) if necessary. Case-Laws Income Tax Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777535