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SECTION 12AB OF THE INCOME-TAX ACT, 1961 – CHARITABLE OR RELIGIOUS TRUST – REGISTRATION OF

Rejection of application : Where Commissioner (Exemptions) rejected assessee’s application for registration under section 12AB on ground that assessee was not registered under Rajasthan Public Trust Act, 1959 and genuineness of activities were not verifiable, since assessee had filed application for registration under Rajasthan Public Trust Act and observation made by Commissioner (Exemptions) was curable in nature, order rejecting registration was to be set aside and matter was to be remanded back to Commissioner (Exemptions) for making a fresh decision with a direction to assessee to produce all related documents – Aacharya Shri Hira laxmi Guru Jain Gaushala Sansthan v. Commissioner of Income-tax (Exemptions) – [2024] 166 taxmann.com 476 (Jaipur – Trib.)

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