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ITAT allows statistical appeal, remanding trust registration ...


Statistical Appeal Wins: Trust Gets Second Chance to Prove 12AB Registration with Comprehensive Document Resubmission

May 10, 2025

Case Laws     Income Tax     AT

ITAT allows statistical appeal, remanding trust registration case u/s 12AB back to CIT(E) for fresh adjudication. The tribunal provides the assessee an additional opportunity to submit requisite documents and argue the case, directing CIT(E) to reappraise the matter comprehensively. Both the primary registration appeal and consequential u/s 80G appeal are restored to CIT(E)'s file, with explicit instructions to provide adequate hearing opportunity and enable comprehensive document submission by the trust.

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