https://www.taxtmi.com/caselaws?id=782513 ITAT AHMEDABAD-AT upheld the order of CIT(E) rejecting the trust's third application for registration u/s 12AB/12A as non-maintainable. The Tribunal noted that the earlier rejection order dated 17.08.2023 was not for reasons covered under Para 4.1 of CBDT Circular No. 7/2024, a fact not disputed by the assessee. Consequently, the extended time limit in the Circular could not be invoked. ITAT observed that the proper remedy was to appeal against the 17.08.2023 order and left the assessee free to pursue available legal remedies. The appeal was dismissed. en-us Tue, 12 Aug 2025 00:00:00 +0530 Mon, 01 Dec 2025 08:50:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782513 ITAT AHMEDABAD-AT upheld the order of CIT(E) rejecting the trust's third application for registration u/s 12AB/12A as non-maintainable. The Tribunal noted that the earlier rejection order dated 17.08.2023 was not for reasons covered under Para 4.1 of CBDT Circular No. 7/2024, a fact not disputed by the assessee. Consequently, the extended time limit in the Circular could not be invoked. ITAT observed that the proper remedy was to appeal against the 17.08.2023 order and left the assessee free to pursue available legal remedies. The appeal was dismissed. Case-Laws Income Tax Tue, 12 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782513