2025 (7) TMI 819

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....PER SONJOY SARMA: The present appeal has been preferred by the assessee against an order dated 26.12.2024 of the CIT(Exemption), Kochi [hereinafter referred to as 'CIT(E)'] denying the assessee's registration u/s 12A of the Act. 2. Brief facts of the case are that the assessee is a charitable trust. Form no.10AC was issued on 05.07.2024 granting registration u/s 12A(1)(ac)(i) of the Act from....

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.... (ac) of sub-section (1) of section 12A erroneously. Since the applicant has obtained regular registration under section 12A erroneously, the same has to be cancelled as per the provisions under sub rule (6) of Income Tax Rules 17A. The various ITAT orders quoted are not applicable in the case of the applicant. Based on the above discussion, Form 10AB filed for registration u/s.12A of the....