Issue of Registration u/s 12A Income Tax Act is Invalid as Registration has Already been granted: ITAT

The ITAT has ruled that the "issue of registration under Section 12A of the Income Tax Act is invalid" as "registration has already been granted." The tribunal found that the tax authorities were wrong to question the validity of a charity's registration when it had already been approved. The ruling reinforces the principle of "res judicata," meaning that a matter that has already been decided cannot be reopened. This decision provides certainty for charitable institutions, protecting them from repeated scrutiny over their registration status.