https://www.taxtmi.com/caselaws?id=782881 ITAT (Surat) held that the cancellation/denial of registration u/s 12AB to the appellant trust on the sole ground of delay in filing Form 10AB was unsustainable, as the time limit had been validly extended by CBDT Circular No. 22/2022. The Tribunal observed that the CIT(E) failed to examine the merits and compliance requirements under s.12A before rejecting the application. The matter was remanded to the CIT(E) for de novo consideration on merits after verifying the trust's details. The appeal was partly allowed for statistical purposes. en-us Tue, 02 Dec 2025 00:00:00 +0530 Fri, 05 Dec 2025 08:12:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782881 ITAT (Surat) held that the cancellation/denial of registration u/s 12AB to the appellant trust on the sole ground of delay in filing Form 10AB was unsustainable, as the time limit had been validly extended by CBDT Circular No. 22/2022. The Tribunal observed that the CIT(E) failed to examine the merits and compliance requirements under s.12A before rejecting the application. The matter was remanded to the CIT(E) for de novo consideration on merits after verifying the trust's details. The appeal was partly allowed for statistical purposes. Case-Laws Income Tax Tue, 02 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782881