ITAT Sets Aside Rejection of Section 12AB Registration to Charitable Trust Due to Non-Service of Order: Appeal Allowed for Statistical Purposes with Fresh Opportunity to Present Evidence

ITAT Sets Aside Rejection of Section 12AB Registration to Charitable Trust Due to Non-Service of Order; Appeal Allowed for Statistical Purposes with Fresh Opportunity to Present Evidence The Income Tax Appellate Tribunal (ITAT) has set aside the rejection of a charitable trust's Section 12AB registration, citing that the order was not properly served. The appeal was allowed for "statistical purposes," meaning the previous order is effectively nullified, and the trust has been granted a fresh opportunity to present its evidence. This decision emphasizes the importance of procedural fairness and due process, ensuring that trusts seeking tax exemptions are given a proper chance to comply.